<?xml version="1.0" encoding="utf-8" ?>
<gnc-account-example 
  xmlns="http://www.gnucash.org/XML/"
  xmlns:act="http://www.gnucash.org/XML/act"
  xmlns:addr="http://www.gnucash.org/XML/addr"
  xmlns:bgt="http://www.gnucash.org/XML/bgt"
  xmlns:billterm="http://www.gnucash.org/XML/billterm"
  xmlns:book="http://www.gnucash.org/XML/book"
  xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
  xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
  xmlns:cd="http://www.gnucash.org/XML/cd"
  xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
  xmlns:cust="http://www.gnucash.org/XML/cust"
  xmlns:employee="http://www.gnucash.org/XML/employee"
  xmlns:entry="http://www.gnucash.org/XML/entry"
  xmlns:fs="http://www.gnucash.org/XML/fs"
  xmlns:gnc="http://www.gnucash.org/XML/gnc"
  xmlns:invoice="http://www.gnucash.org/XML/invoice"
  xmlns:job="http://www.gnucash.org/XML/job"
  xmlns:lot="http://www.gnucash.org/XML/lot"
  xmlns:order="http://www.gnucash.org/XML/order"
  xmlns:owner="http://www.gnucash.org/XML/owner"
  xmlns:price="http://www.gnucash.org/XML/price"
  xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
  xmlns:slot="http://www.gnucash.org/XML/slot"
  xmlns:split="http://www.gnucash.org/XML/split"
  xmlns:sx="http://www.gnucash.org/XML/sx"
  xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
  xmlns:trn="http://www.gnucash.org/XML/trn"
  xmlns:ts="http://www.gnucash.org/XML/ts"
  xmlns:tte="http://www.gnucash.org/XML/tte"
  xmlns:vendor="http://www.gnucash.org/XML/vendor">
<gnc-act:title>
  Kontenrahmen SKR49
</gnc-act:title>
<gnc-act:short-description>
  Standardkontenrahmen SKR49, Stand 2008
</gnc-act:short-description>
<gnc-act:long-description>
  Ein Kontenrahmes für Vereine nach dem SKR49 der Datev

  Bei Gebrauch dieses Kontenrahmens sind die allgemeinen Konten abzuwählen.
  An dem Rahmen sind selbstverständlich noch Anpassungen erforderlich, bis man den seinen Bedürfnissen ensprechenden Kontenplan hat.

  Ersteller: Michael Braun 2009, michael-developer@fami-braun.de

  Formalia für GnuCash-Vorlagen: Frank H. Ellenberger 2009
</gnc-act:long-description>
<gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
<gnc:account version="2.0.0">
  <act:name>Root Account</act:name>
  <act:id type="new">e24772da4864456b196be5a6301c6756</act:id>
  <act:type>ROOT</act:type>
  <act:commodity-scu>0</act:commodity-scu>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0 Aktiva</act:name>
  <act:id type="new">3894c6b224ab22adcee7db76c6bfd087</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Bestandskonten Aktiva</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1  ANSPRÜCHE AUF EINZAHLUNG IN STIFTUNGSKAPITAL (NUR STIFTUNGEN)</act:name>
  <act:id type="new">039932f9df6204d6ca3acd8655f93fbb</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> ANSPRÜCHE AUF EINZAHLUNG IN STIFTUNGSKAPITAL (NUR STIFTUNGEN)</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0001 Ansprüche auf Einzahlung in das Stiftungskapital/Stammkapital</act:name>
  <act:id type="new">4278e559a8bc4d5cf8c61d6f455dcae3</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0001</act:code>
  <act:description>Ansprüche auf Einzahlung in das Stiftungskapital/Stammkapital</act:description>
  <act:parent type="guid">039932f9df6204d6ca3acd8655f93fbb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2  INGANGSETZUNGSAUFWAND</act:name>
  <act:id type="new">4d6842fd9e0e02ce569e2b4f22480a37</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> INGANGSETZUNGSAUFWAND</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0002 Ingangsetzungs- und Erweiterungsaufwand</act:name>
  <act:id type="new">073c0cdd928b9d94da34ba37ef201b99</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0002</act:code>
  <act:description>Ingangsetzungs- und Erweiterungsaufwand</act:description>
  <act:parent type="guid">4d6842fd9e0e02ce569e2b4f22480a37</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3  ANLAGEVERMÖGEN</act:name>
  <act:id type="new">baec3e44b966759bb9336edc3d0e704e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> ANLAGEVERMÖGEN</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0010 Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
  <act:id type="new">89f104b08944ab400bc18343be517364</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0010</act:code>
  <act:description>Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0015 Konzessionen</act:name>
  <act:id type="new">8ad9642ca9bbd5ab964632d066d02186</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0015</act:code>
  <act:description>Konzessionen</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0020 Gewerbliche Schutzrechte</act:name>
  <act:id type="new">b99cf5a7b7e0ed5229eb796c5657572c</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0020</act:code>
  <act:description>Gewerbliche Schutzrechte</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0025 Ähnliche Rechte und Werte</act:name>
  <act:id type="new">dc93010e174204a38a5ba820cf7c1bca</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0025</act:code>
  <act:description>Ähnliche Rechte und Werte</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0027 EDV-Software</act:name>
  <act:id type="new">6e4faa8eaeab3a598e2f4c0260d37e6a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0027</act:code>
  <act:description>EDV-Software</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0030 Lizenzen an gewerblichen Schutzrechten</act:name>
  <act:id type="new">c59a327fbdafacbd20332e85b4d665f9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0030</act:code>
  <act:description>Lizenzen an gewerblichen Schutzrechten</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0035 Geschäfts- oder Firmenwert</act:name>
  <act:id type="new">a9117938c0fb75dcf5788fbe0002518c</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0035</act:code>
  <act:description>Geschäfts- oder Firmenwert</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0038 Anzahlungen auf Geschäfts- oder Firmenwert</act:name>
  <act:id type="new">4d0f90900f7080b17606681fbd76cc50</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0038</act:code>
  <act:description>Anzahlungen auf Geschäfts- oder Firmenwert</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0039 Anzahlungen immaterielle Vermögensgegenstände </act:name>
  <act:id type="new">472ca6ec00e10c1e921b4e90d3cf2915</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0039</act:code>
  <act:description>Anzahlungen immaterielle Vermögensgegenstände </act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0040 Verschmelzungsmehrwert</act:name>
  <act:id type="new">de30db7622500325069f3e35cf3c4bd6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0040</act:code>
  <act:description>Verschmelzungsmehrwert</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0050 Grundstücke unbebaut</act:name>
  <act:id type="new">e53aa3b6a372212f73a4a79fa25a5f0f</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0050</act:code>
  <act:description>Grundstücke unbebaut</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0055 Grundstücke mit Gebäuden bebaut</act:name>
  <act:id type="new">ea6b0b78bfac2e0676d9b7c3de7ee6b8</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0055</act:code>
  <act:description>Grundstücke mit Gebäuden bebaut</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0060 Grundstücke mit Anlagen bebaut</act:name>
  <act:id type="new">4103630a9e77afe8bc98374bd6e63db9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0060</act:code>
  <act:description>Grundstücke mit Anlagen bebaut</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0065 Grundstücke mit Substanzverzehr</act:name>
  <act:id type="new">e7998f48cba2d9a3ec260e0aefc00dc1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0065</act:code>
  <act:description>Grundstücke mit Substanzverzehr</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0070 Grundstücksgleiche Rechte</act:name>
  <act:id type="new">d828d67b0ccfb7a11995524c11019b92</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0070</act:code>
  <act:description>Grundstücksgleiche Rechte</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0100 Gebäude</act:name>
  <act:id type="new">28134b97b98341cd22ff0ba94322813d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0100</act:code>
  <act:description>Gebäude</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0110 Vereinsheim</act:name>
  <act:id type="new">d26b04ab78110ff6b002577f55d782cf</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0110</act:code>
  <act:description>Vereinsheim</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0111 Sporthallen</act:name>
  <act:id type="new">11fd8e4d0489e024b6b357387299cce3</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0111</act:code>
  <act:description>Sporthallen</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0112 Sportanlagen</act:name>
  <act:id type="new">5c92e5b261cd1b6d7ef3ac0347042fda</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0112</act:code>
  <act:description>Sportanlagen</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0120 Vereinsgaststätte</act:name>
  <act:id type="new">d2a0b55a9dc96f17654a4b81ac57a2d9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0120</act:code>
  <act:description>Vereinsgaststätte</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0125 Sonstige Vereinsgebäude</act:name>
  <act:id type="new">558aadad61d302b67849314b306869e8</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0125</act:code>
  <act:description>Sonstige Vereinsgebäude</act:description>
  <act:parent type="guid">baec3e44b966759bb9336edc3d0e704e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0130 Geschäftsbauten</act:name>
  <act:id type="new">583032f70824169d7a443da7afa2e09c</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:type>ASSET</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:name>0155 Außenanlagen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>0165 Wohnbauten</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>0175 Ausbauten, Anbauten und Zubauten</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>0185 Bauten auf fremden Grundstücken</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>0185</act:code>
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  <act:name>0200 Technische Anlagen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>0205 Maschinen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>0210 Betriebsvorrichtungen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>0215 Sportvorrichtungen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>0220 Vereinsheimausstattung</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>4  ANDERE ANLAGEN, BETRIEBS- UND GESCHÄFTSAUSSTATTUNG</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>0250 Kraftfahrzeuge, Transportmittel</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>0255 PKW</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>0265 Pflegemaschinen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0420</act:code>
  <act:description>Ladeneinrichtung</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0425 Werkzeuge</act:name>
  <act:id type="new">b0f767cb71bc661862997bff30c21f93</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0425</act:code>
  <act:description>Werkzeuge</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0430 Einbauten</act:name>
  <act:id type="new">fef52f82ef7dfb87590d771120fa9091</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0430</act:code>
  <act:description>Einbauten</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0475 Geringwertige Wirtschaftsgüter</act:name>
  <act:id type="new">126d15aca2b36d6bda7363872373a84c</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0475</act:code>
  <act:description>Geringwertige Wirtschaftsgüter</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0476 Geringwertige Wirtschaftsgüter größer 150 bis 1.000 € (Sammelposten)</act:name>
  <act:id type="new">5387c578f204fa66034b07752cbfe992</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0476</act:code>
  <act:description>Geringwertige Wirtschaftsgüter größer 150 bis 1.000 € (Sammelposten)</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0480 Geleistete Anzahlungen Grundstücke/Gebäude</act:name>
  <act:id type="new">fb3bc205deb24417f51710d1351f10fb</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0480</act:code>
  <act:description>Geleistete Anzahlungen Grundstücke/Gebäude</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0485 Gebäude im Bau</act:name>
  <act:id type="new">eb4f7b65f872ddb8a69c0b1ad9199787</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0485</act:code>
  <act:description>Gebäude im Bau</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0490 Geleistete Anzahlungen sonstige Sachanlagen</act:name>
  <act:id type="new">6067c0cd6be46cbeef44befe7ad751a7</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0490</act:code>
  <act:description>Geleistete Anzahlungen sonstige Sachanlagen</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0495 Sonstige Sachanlagen im Bau</act:name>
  <act:id type="new">d1a1bec348d8f99194538902c6edf93b</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0495</act:code>
  <act:description>Sonstige Sachanlagen im Bau</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0500 Anteile an verbundenen Unternehmen</act:name>
  <act:id type="new">aad9046e86a1dd2b459bb8c0c3f3a44d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0500</act:code>
  <act:description>Anteile an verbundenen Unternehmen</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0504 Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft (GmbH)</act:name>
  <act:id type="new">87e1c80fc7a3ecc4b56ab73b7d34804b</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0504</act:code>
  <act:description>Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft (GmbH)</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0505 Ausleihungen an verbundene Unternehmen</act:name>
  <act:id type="new">29b68ed76c89066b50b7d806ef039d67</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0505</act:code>
  <act:description>Ausleihungen an verbundene Unternehmen</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0510 Beteiligungen</act:name>
  <act:id type="new">1b3d24c67c1211be2880badc23ab33b4</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0510</act:code>
  <act:description>Beteiligungen</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0513 Typisch stille Beteiligungen</act:name>
  <act:id type="new">e7c99f329fa32ed76fbecaaa2386b6c6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0513</act:code>
  <act:description>Typisch stille Beteiligungen</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0516 Atypisch stille Beteiligungen</act:name>
  <act:id type="new">34e6e199744206687fb2cd5c98a3b38f</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0516</act:code>
  <act:description>Atypisch stille Beteiligungen</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0517 Andere Beteiligungen an Kapitalgesellschaften</act:name>
  <act:id type="new">7772c2b06584a1562a85923518906344</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0517</act:code>
  <act:description>Andere Beteiligungen an Kapitalgesellschaften</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0518 Andere Beteiligungen an Personengesellschaften</act:name>
  <act:id type="new">557d640dda444d344e74f3386aa1afc4</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0518</act:code>
  <act:description>Andere Beteiligungen an Personengesellschaften</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0530 Rechtswerte</act:name>
  <act:id type="new">dfc08f2ea06a9e060e0af7d915a2b237</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0530</act:code>
  <act:description>Rechtswerte</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0531 Ablöse bezahlte Sportler</act:name>
  <act:id type="new">84f8946204bbc7df48944e9677c2d249</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0531</act:code>
  <act:description>Ablöse bezahlte Sportler</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0533 Ablöse unbezahlte Sportler bis 2.556 Euro</act:name>
  <act:id type="new">b12752ee214386c880352924c0b1cad6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0533</act:code>
  <act:description>Ablöse unbezahlte Sportler bis 2.556 Euro</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0534 Ablöse unbezahlte Sportler über 2.556 Euro</act:name>
  <act:id type="new">4f195ed17111a235e729ed512f6082c9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0534</act:code>
  <act:description>Ablöse unbezahlte Sportler über 2.556 Euro</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0540 Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
  <act:id type="new">9e00d07f0d36ed5d3368eb35da4bd8f7</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0540</act:code>
  <act:description>Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0545 Wertpapiere des Anlagevermögens</act:name>
  <act:id type="new">c93fa69f2dfcd8c07a10eb3243ae130f</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0545</act:code>
  <act:description>Wertpapiere des Anlagevermögens</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0550 Sonstige Ausleihungen</act:name>
  <act:id type="new">6d68a19670334a01d1eb39bdbca01c69</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0550</act:code>
  <act:description>Sonstige Ausleihungen</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0555 Geleistete Kautionen</act:name>
  <act:id type="new">75ec169fac7f11ee391efcb1c9086939</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0555</act:code>
  <act:description>Geleistete Kautionen</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0560 Darlehen</act:name>
  <act:id type="new">64f24e811610cf441ba1741e02591334</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0560</act:code>
  <act:description>Darlehen</act:description>
  <act:parent type="guid">64a048731690851dbd27c091617a0b99</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5  UMLAUFVERMÖGEN</act:name>
  <act:id type="new">c52434fdbc0a9b0a155f0fac573a1335</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> UMLAUFVERMÖGEN</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0600 Roh-, Hilfs- und Betriebsstoffe</act:name>
  <act:id type="new">a23a3cc00ef3a57ba9ba049994467fde</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0600</act:code>
  <act:description>Roh-, Hilfs- und Betriebsstoffe</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0610 Unfertige Erzeugnisse, Leistungen</act:name>
  <act:id type="new">2beae1a9f6aa7bb70bcc99a86ea9f2c4</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0610</act:code>
  <act:description>Unfertige Erzeugnisse, Leistungen</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0620 Warenbestände</act:name>
  <act:id type="new">de94857edf64af6335507484a33e56ed</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0620</act:code>
  <act:description>Warenbestände</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0621 Fertige Erzeugnisse</act:name>
  <act:id type="new">2c823aaba5e7eefc561ddb8b4806d921</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0621</act:code>
  <act:description>Fertige Erzeugnisse</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0625 Bestände Waren/Material aus Sachspenden</act:name>
  <act:id type="new">041d74d503b158a54c92aaa844f62859</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0625</act:code>
  <act:description>Bestände Waren/Material aus Sachspenden</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0630 Geleistete Anzahlungen</act:name>
  <act:id type="new">752b1126702f5a7c426d210b1d5e4066</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0630</act:code>
  <act:description>Geleistete Anzahlungen</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0650 Forderungen aus Lieferungen und Leistungen</act:name>
  <act:id type="new">09e83b5acdb3d26a4bf7126883477cdd</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0650</act:code>
  <act:description>Forderungen aus Lieferungen und Leistungen</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0655 Forderungen aus Vereinsbereichen</act:name>
  <act:id type="new">375b72b991159dff4229fd18920ca16e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0655</act:code>
  <act:description>Forderungen aus Vereinsbereichen</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0660 Forderungen zu Einnahmen § 11/1 S. 2 EStG</act:name>
  <act:id type="new">bd52c800196fbee0fc4a3b372e237b8d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0660</act:code>
  <act:description>Forderungen zu Einnahmen § 11/1 S. 2 EStG</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0665 Wertberichtigungen Forderungen L+L</act:name>
  <act:id type="new">fd239eec5f9b6f6d050b5768c361740e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0665</act:code>
  <act:description>Wertberichtigungen Forderungen L+L</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0680 Forderungen gegen verbundene Unternehmen</act:name>
  <act:id type="new">6bc7a0db9c4cea88f05c7ac3a6eb0334</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0680</act:code>
  <act:description>Forderungen gegen verbundene Unternehmen</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0690 Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
  <act:id type="new">b08fde2a3753d43c154de7d445d96ae5</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0690</act:code>
  <act:description>Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0700 Sonstige Vermögensgegenstände</act:name>
  <act:id type="new">91af028afd7d1a39c4520cab2b297a63</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0700</act:code>
  <act:description>Sonstige Vermögensgegenstände</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0705 Geldtransit</act:name>
  <act:id type="new">93fac8d2d2a01d2b2ce6fd21fea93c36</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0705</act:code>
  <act:description>Geldtransit</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0710 Verrechnungskonto für Gewinnermittlung § 4/3 EStG, nicht ergebniswirksam</act:name>
  <act:id type="new">34c6c2481e2d7ab7adb81baea1bb9f8a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0710</act:code>
  <act:description>Verrechnungskonto für Gewinnermittlung § 4/3 EStG, nicht ergebniswirksam</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0715 Überleitungskonto Kostenstellen</act:name>
  <act:id type="new">49da6a052bd6eb9d4a26d463acfd4817</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0715</act:code>
  <act:description>Überleitungskonto Kostenstellen</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0720 Verrechnungskonto Ist-Versteuerung</act:name>
  <act:id type="new">c5630d55db00a51fb773e331ef7cd3d0</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0720</act:code>
  <act:description>Verrechnungskonto Ist-Versteuerung</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0725 Sonstige Forderungen</act:name>
  <act:id type="new">5832de9e2b310bc6e752ac2c8ac4d897</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0725</act:code>
  <act:description>Sonstige Forderungen</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0730 Gegenkonto Bruttovorumsatz</act:name>
  <act:id type="new">ee131c9718b1900478f7de21a91a036e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0730</act:code>
  <act:description>Gegenkonto Bruttovorumsatz</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0735 Nettoaufwand 7 % Vorumsatz</act:name>
  <act:id type="new">c77d0df61d69d3764fb82cb2ca1f326b</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0735</act:code>
  <act:description>Nettoaufwand 7 % Vorumsatz</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0740 Nettoaufwand 19 % Vorumsatz</act:name>
  <act:id type="new">dd79aa16cbe7d88cfff8270763e4a4ca</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0740</act:code>
  <act:description>Nettoaufwand 19 % Vorumsatz</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0741 Nettoaufwand 16 % Vorumsatz</act:name>
  <act:id type="new">e1bdc2bede03c111b6b7f26777b5ea58</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0741</act:code>
  <act:description>Nettoaufwand 16 % Vorumsatz</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0742 0742</act:name>
  <act:id type="new">009038d4f28f7f0ef8d64e75b73adfdc</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0742</act:code>
  <act:description>0742</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0745 Nettoaufwand Kfz-Kosten (halber Steuersatz)</act:name>
  <act:id type="new">2a79ee76576cfcbea2ad7a29938b6b34</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0745</act:code>
  <act:description>Nettoaufwand Kfz-Kosten (halber Steuersatz)</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0770 Abziehbare Vorsteuer</act:name>
  <act:id type="new">4b0b014c4007bbf4946cd7464d6c5156</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0770</act:code>
  <act:description>Abziehbare Vorsteuer</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0775 Abziehbare Vorsteuer 7 %</act:name>
  <act:id type="new">8902e2a45cfa7bcb0f292e5d0563222f</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0775</act:code>
  <act:description>Abziehbare Vorsteuer 7 %</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0780 Abziehbare Vorsteuer 19 %</act:name>
  <act:id type="new">08a1a519b35516fc477782f16f91e8f8</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0780</act:code>
  <act:description>Abziehbare Vorsteuer 19 %</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0781 Abziehbare Vorsteuer 16 %</act:name>
  <act:id type="new">bb99a2dd0e2a53b85c9a180b0844635e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0781</act:code>
  <act:description>Abziehbare Vorsteuer 16 %</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0782 0782</act:name>
  <act:id type="new">d986de75b1afab72e9f77a74a7214b8c</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0782</act:code>
  <act:description>0782</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0785 Pauschalierte Vorsteuer 7 %</act:name>
  <act:id type="new">bfafd2ff47ed08a9c73c95769ff828e2</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0785</act:code>
  <act:description>Pauschalierte Vorsteuer 7 %</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0790 Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb</act:name>
  <act:id type="new">e15bd0baf3ef66250beaedb3ae025e83</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0790</act:code>
  <act:description>Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0795 Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb</act:name>
  <act:id type="new">d242c79aeb9e95b61a8245dcaabea6b2</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0795</act:code>
  <act:description>Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0797 0797</act:name>
  <act:id type="new">6240a777b7d703fc9520511ac4198a07</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0797</act:code>
  <act:description>0797</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0800 Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
  <act:id type="new">796f57b8c0c73592c5a1c0572cc60366</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0800</act:code>
  <act:description>Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0805 Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
  <act:id type="new">b2d71bceac81a6f1194e5ff9693b6658</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0805</act:code>
  <act:description>Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0807 0807</act:name>
  <act:id type="new">883b052487200d15910a011ab61fe1a8</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0807</act:code>
  <act:description>0807</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0810 Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
  <act:id type="new">2c139e426130d87d1c2db04fbf3ec961</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0810</act:code>
  <act:description>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0815 Abziehbare Vorsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:name>
  <act:id type="new">f68cccb8a11f5940eb8854e658c2b6b7</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0815</act:code>
  <act:description>Abziehbare Vorsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0820 Gegenkonto Vorsteuer § 4/3 EStG</act:name>
  <act:id type="new">a90246196e41a7b9c89ee571d9b86b7c</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0820</act:code>
  <act:description>Gegenkonto Vorsteuer § 4/3 EStG</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0825 Aufzuteilende Vorsteuer</act:name>
  <act:id type="new">20088c5058faa9a8f49c8b71ae33f724</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0825</act:code>
  <act:description>Aufzuteilende Vorsteuer</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0830 Aufzuteilende Vorsteuer 7 %</act:name>
  <act:id type="new">501f27db422b1d5d5f05daa7436ffe47</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0830</act:code>
  <act:description>Aufzuteilende Vorsteuer 7 %</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0835 Aufzuteilende Vorsteuer 19 %</act:name>
  <act:id type="new">66339be82645bee8b0ba4ee1b450c163</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0835</act:code>
  <act:description>Aufzuteilende Vorsteuer 19 %</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0836 Aufzuteilende Vorsteuer 16 %</act:name>
  <act:id type="new">e1abdadca4d44b4a559f44184b86e857</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0836</act:code>
  <act:description>Aufzuteilende Vorsteuer 16 %</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0837 0837</act:name>
  <act:id type="new">e7e9dacf93b3ae7062db12c6d8b5fabb</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0837</act:code>
  <act:description>0837</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0839 Aufzuteilende Vorsteuer § 13b UStG</act:name>
  <act:id type="new">33413cb7c7d110beacc065cecfef24c7</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0839</act:code>
  <act:description>Aufzuteilende Vorsteuer § 13b UStG</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0840 Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
  <act:id type="new">d4a45856884c46d9eea000179c0900b1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0840</act:code>
  <act:description>Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0841 Aufzuteilende Vorsteuer Anlagevermögen</act:name>
  <act:id type="new">5c8f6b6af7f91be00e18f928668fac00</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0841</act:code>
  <act:description>Aufzuteilende Vorsteuer Anlagevermögen</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0845 Aufzuteilende Vorsteuer Ausgaben B 4000-8000</act:name>
  <act:id type="new">ff0f46d11bf6b284766d388aa5836db3</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0845</act:code>
  <act:description>Aufzuteilende Vorsteuer Ausgaben B 4000-8000</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0849 Abziehbare Vorsteuer nach § 13b UStG</act:name>
  <act:id type="new">adc0637eba59a4a3a082946832e6c69f</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0849</act:code>
  <act:description>Abziehbare Vorsteuer nach § 13b UStG</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0850 Abziehbare Vorsteuer nach § 13b UStG 19 %</act:name>
  <act:id type="new">5f16aca7466729356490b7d4a0d5d11b</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0850</act:code>
  <act:description>Abziehbare Vorsteuer nach § 13b UStG 19 %</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0851 Abziehbare Vorsteuer nach § 13b UStG 16 %</act:name>
  <act:id type="new">be34f7f8cd3ceedd2aa69d8f1310bb1f</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0851</act:code>
  <act:description>Abziehbare Vorsteuer nach § 13b UStG 16 %</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0852 0852</act:name>
  <act:id type="new">461ee74aa60e1a337d807262868c8ada</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0852</act:code>
  <act:description>0852</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0855 Auflösung Vorsteuer aus Vorjahr § 4/3 EStG</act:name>
  <act:id type="new">5470ad64657f3f540c7aa871823db732</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0855</act:code>
  <act:description>Auflösung Vorsteuer aus Vorjahr § 4/3 EStG</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0860 Bezahlte Einfuhrumsatzsteuer</act:name>
  <act:id type="new">33b2a255c6e89247542ba5e7cbee528d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0860</act:code>
  <act:description>Bezahlte Einfuhrumsatzsteuer</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0865 Vorsteuer nach allgemeinen Durchschnittssätzen</act:name>
  <act:id type="new">9e667581b403aac217cfece4c9ffbb88</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0865</act:code>
  <act:description>Vorsteuer nach allgemeinen Durchschnittssätzen</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0870 Durchlaufende Posten Einnahmen</act:name>
  <act:id type="new">cec4702aa7da3744cccf0933924e342d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0870</act:code>
  <act:description>Durchlaufende Posten Einnahmen</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0875 Durchlaufende Posten Ausgaben</act:name>
  <act:id type="new">ad0e4d50f74192dec5cda199f0147c9b</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0875</act:code>
  <act:description>Durchlaufende Posten Ausgaben</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0880 Sonstiges Verrechnungskonto</act:name>
  <act:id type="new">cf88bff25044877ade7af4d826f4ceea</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0880</act:code>
  <act:description>Sonstiges Verrechnungskonto</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0885 Sammelkonto aufzuteilende Ausgaben</act:name>
  <act:id type="new">e83e8c6e0ed966c622609ad78e28c192</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0885</act:code>
  <act:description>Sammelkonto aufzuteilende Ausgaben</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0890 Sammelkonto aufzuteilende Einnahmen</act:name>
  <act:id type="new">a222d2d3e92c347665231b02750e213e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0890</act:code>
  <act:description>Sammelkonto aufzuteilende Einnahmen</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0900 Anteile an verbundenen Unternehmen</act:name>
  <act:id type="new">2e487f6683ecf2170837819bc845f672</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0900</act:code>
  <act:description>Anteile an verbundenen Unternehmen</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0905 Eigene Anteile</act:name>
  <act:id type="new">92542a33d13aa1b8159258f56384e768</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0905</act:code>
  <act:description>Eigene Anteile</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0910 Besitzwechsel</act:name>
  <act:id type="new">2901127b2b840d84d56547d8c41e3b92</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0910</act:code>
  <act:description>Besitzwechsel</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0915 Sonstige Wertpapiere</act:name>
  <act:id type="new">0769b5ce09e05170437737aca3c69343</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0915</act:code>
  <act:description>Sonstige Wertpapiere</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0920 Kasse</act:name>
  <act:id type="new">81b2cfa77fe84025cc52966656750286</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0920</act:code>
  <act:description>Kasse</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0925 Hauptkasse</act:name>
  <act:id type="new">c5e9a854d034ecb363215ae28f046115</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0925</act:code>
  <act:description>Hauptkasse</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0930 Nebenkasse 1</act:name>
  <act:id type="new">f8b2df7b84d89bc993acfcc96d2e03a0</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0930</act:code>
  <act:description>Nebenkasse 1</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0935 Nebenkasse 2</act:name>
  <act:id type="new">dacc697e893f21e339694a4472e81c4f</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0935</act:code>
  <act:description>Nebenkasse 2</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0940 Postbank</act:name>
  <act:id type="new">7019d49315b3102f011cf00391f84d28</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0940</act:code>
  <act:description>Postbank</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0945 Bank</act:name>
  <act:id type="new">2fb20b10b8153d14b69b9dca4be427bb</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0945</act:code>
  <act:description>Bank</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0950 Bank 1</act:name>
  <act:id type="new">443f9705872a889bcd00dc815bd2ca18</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0950</act:code>
  <act:description>Bank 1</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0955 Bank 2</act:name>
  <act:id type="new">753983cc1266c8e09f9f33429c53add9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0955</act:code>
  <act:description>Bank 2</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0960 Schecks</act:name>
  <act:id type="new">f98c2df9ba7d011c9354d9a429cf342e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0960</act:code>
  <act:description>Schecks</act:description>
  <act:parent type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6  AKTIVE RECHNUNGSABGRENZUNGSPOSTEN</act:name>
  <act:id type="new">01b9523b06e57329862381b0272c3490</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> AKTIVE RECHNUNGSABGRENZUNGSPOSTEN</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3894c6b224ab22adcee7db76c6bfd087</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0990 Rechnungsabgrenzungsposten aktiv</act:name>
  <act:id type="new">d597dfd909d1235e321de45ee8ed139a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0990</act:code>
  <act:description>Rechnungsabgrenzungsposten aktiv</act:description>
  <act:parent type="guid">01b9523b06e57329862381b0272c3490</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1 Passiva</act:name>
  <act:id type="new">40f9cf6a0caaab25723e9f03b6f96c9c</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Bestandskonten Passiva</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1  SONDERPOSTEN MIT RÜCKLAGEANTEIL</act:name>
  <act:id type="new">37d841ce4436f1ceb266d54dca414dab</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> SONDERPOSTEN MIT RÜCKLAGEANTEIL</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1180 Sonderposten mit Rücklageanteil</act:name>
  <act:id type="new">6cf00834bfca0cbdaa653b030606ee63</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1180</act:code>
  <act:description>Sonderposten mit Rücklageanteil</act:description>
  <act:parent type="guid">37d841ce4436f1ceb266d54dca414dab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1190 Gebundene Mittel für Förderzwecke</act:name>
  <act:id type="new">297fd4472ab6a1b018382c061bd40122</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1190</act:code>
  <act:description>Gebundene Mittel für Förderzwecke</act:description>
  <act:parent type="guid">37d841ce4436f1ceb266d54dca414dab</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2  RÜCKSTELLUNGEN</act:name>
  <act:id type="new">eff1f2db4e740ca33878fc8361c76cc3</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> RÜCKSTELLUNGEN</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1200 Pensionsrückstellungen</act:name>
  <act:id type="new">3b0b8732af02aa103b834b982c3a9d56</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1200</act:code>
  <act:description>Pensionsrückstellungen</act:description>
  <act:parent type="guid">eff1f2db4e740ca33878fc8361c76cc3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1210 Steuerrückstellungen</act:name>
  <act:id type="new">dd5867340b931c873846e50c364eebec</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1210</act:code>
  <act:description>Steuerrückstellungen</act:description>
  <act:parent type="guid">eff1f2db4e740ca33878fc8361c76cc3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1220 Sonstige Rückstellungen</act:name>
  <act:id type="new">bfdc725acdf786c9317e908d97d165be</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1220</act:code>
  <act:description>Sonstige Rückstellungen</act:description>
  <act:parent type="guid">eff1f2db4e740ca33878fc8361c76cc3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3  FÖRDERUNGSVERPFLICHTUNGEN</act:name>
  <act:id type="new">fa096ddf1430a1945b099c5a176ddd07</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> FÖRDERUNGSVERPFLICHTUNGEN</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1230 Bewilligungen</act:name>
  <act:id type="new">9996c321af84c54debd75947e01dd4ae</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1230</act:code>
  <act:description>Bewilligungen</act:description>
  <act:parent type="guid">fa096ddf1430a1945b099c5a176ddd07</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1235 Rückgängig gemachte Bewilligungen</act:name>
  <act:id type="new">2476855282361d9a354b7a7f3b8f7de0</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1235</act:code>
  <act:description>Rückgängig gemachte Bewilligungen</act:description>
  <act:parent type="guid">fa096ddf1430a1945b099c5a176ddd07</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4  VERBINDLICHKEITEN</act:name>
  <act:id type="new">8d187083dcadacdcb8ac5641b330fc33</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> VERBINDLICHKEITEN</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1300 Anleihen, nicht konvertibel</act:name>
  <act:id type="new">af3841f0bbf908fe805697efb4c02459</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1300</act:code>
  <act:description>Anleihen, nicht konvertibel</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1315 Anleihen, konvertibel</act:name>
  <act:id type="new">bf6647e60d4a73494e9a409fca17ec95</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1315</act:code>
  <act:description>Anleihen, konvertibel</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1320 Verbindlichkeiten gegenüber Kreditinstituten</act:name>
  <act:id type="new">335f5f939f00c843b4b0dc32b41e0c1e</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1320</act:code>
  <act:description>Verbindlichkeiten gegenüber Kreditinstituten</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1330 Erhaltene Anzahlungen auf Bestellungen</act:name>
  <act:id type="new">68216ae9ce826661669fb654d7759818</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1330</act:code>
  <act:description>Erhaltene Anzahlungen auf Bestellungen</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1340 Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
  <act:id type="new">c312bb657b531f9dc9cf7c7ef3001e80</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1340</act:code>
  <act:description>Verbindlichkeiten aus Lieferungen und Leistungen</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1345 Verbindlichkeiten Investitionen § 4/3 EStG</act:name>
  <act:id type="new">932bcfcf223fa762faf94ca5e223d6ad</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1345</act:code>
  <act:description>Verbindlichkeiten Investitionen § 4/3 EStG</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1350 Schuldwechsel</act:name>
  <act:id type="new">f82d0230b39942039cc98d3c11d8f271</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1350</act:code>
  <act:description>Schuldwechsel</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1360 Verbindlichkeiten gegenüber verbundenen Unternehmen</act:name>
  <act:id type="new">f942c915f82c84faca71874298e0ba1e</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1360</act:code>
  <act:description>Verbindlichkeiten gegenüber verbundenen Unternehmen</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1370 Verbindlichkeiten gegenüber Unternehmen mit Beteiligungsverhältnis</act:name>
  <act:id type="new">0b0b2c6b13513d802703dbe2881074c0</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1370</act:code>
  <act:description>Verbindlichkeiten gegenüber Unternehmen mit Beteiligungsverhältnis</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1380 Verbindlichkeiten für satzungsgemäße Leistungen</act:name>
  <act:id type="new">3ea8d6638c4960e757a00d0cceb2bc00</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1380</act:code>
  <act:description>Verbindlichkeiten für satzungsgemäße Leistungen</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1385 Verbindlichkeiten aus erteilten Zusagen</act:name>
  <act:id type="new">b3503f5f5d6837668ef2b4c4ca872f86</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1385</act:code>
  <act:description>Verbindlichkeiten aus erteilten Zusagen</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1390 Verbindlichkeiten aus nicht zweckentsprechend verwendeten Mitteln</act:name>
  <act:id type="new">892146e8b6a67298b8e53dc5dba426c1</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1390</act:code>
  <act:description>Verbindlichkeiten aus nicht zweckentsprechend verwendeten Mitteln</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1800 Verbindlichkeiten gegenüber Gesellschaftern/Mitgliedern</act:name>
  <act:id type="new">7205ad4f1ca5dedc092736b9ed721dcc</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1800</act:code>
  <act:description>Verbindlichkeiten gegenüber Gesellschaftern/Mitgliedern</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1803 Sonstige Verbindlichkeiten</act:name>
  <act:id type="new">f1dd6f3091e299d1abbc3d831147984b</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1803</act:code>
  <act:description>Sonstige Verbindlichkeiten</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1804 Verbindlichkeiten zu Ausgaben § 11 Abs. 2 Satz 2 EStG</act:name>
  <act:id type="new">721ab5501a4a202ec54b161965e1de24</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1804</act:code>
  <act:description>Verbindlichkeiten zu Ausgaben § 11 Abs. 2 Satz 2 EStG</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1806 Erhaltene Kautionen</act:name>
  <act:id type="new">2298d51503b36cf406169baf21bfc489</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1806</act:code>
  <act:description>Erhaltene Kautionen</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1809 Verbindlichkeiten aus Steuern und Abgaben</act:name>
  <act:id type="new">0e6724b178b673b8ca82c2249dc5486c</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1809</act:code>
  <act:description>Verbindlichkeiten aus Steuern und Abgaben</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1812 Lohnverbindlichkeiten</act:name>
  <act:id type="new">1334bc7e92e906b885bafb10d04bc16d</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1812</act:code>
  <act:description>Lohnverbindlichkeiten</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1813 Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</act:name>
  <act:id type="new">a71a3f9ce75f538f16704c5eecff695e</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1813</act:code>
  <act:description>Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1815 Gegenkonto Bruttoerlöse</act:name>
  <act:id type="new">dbf1c14d1ca635741c45beef1b63820c</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1815</act:code>
  <act:description>Gegenkonto Bruttoerlöse</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1820 Nettoerlöse 7 %</act:name>
  <act:id type="new">173a7b00921582227b123dc7fdfe7bc3</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1820</act:code>
  <act:description>Nettoerlöse 7 %</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1825 Nettoerlöse 19 %</act:name>
  <act:id type="new">a287ca47713275734f1cd9caef10f5be</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1825</act:code>
  <act:description>Nettoerlöse 19 %</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1826 Nettoerlöse 16 %</act:name>
  <act:id type="new">870964bb06cf8a97188c1625d110d810</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1826</act:code>
  <act:description>Nettoerlöse 16 %</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1827 1827</act:name>
  <act:id type="new">1015dcdee6145de8ead3302a10cb4169</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1827</act:code>
  <act:description>1827</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1830 Nettoerlöse 0 % mit Vorsteuer-Abzug</act:name>
  <act:id type="new">5b7fa80e9dab8d4129ffaf5496bf042e</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1830</act:code>
  <act:description>Nettoerlöse 0 % mit Vorsteuer-Abzug</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1835 Nettoerlöse 0 % ohne Vorsteuer-Abzug</act:name>
  <act:id type="new">29601a213427076a2de728f3f26fc252</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1835</act:code>
  <act:description>Nettoerlöse 0 % ohne Vorsteuer-Abzug</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1836 Nettoerlöse 0 % aus innergemeinschaftlichen Lieferungen (steuerfrei)</act:name>
  <act:id type="new">68ea922bedc066420f948aa8fcd5a1ed</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1836</act:code>
  <act:description>Nettoerlöse 0 % aus innergemeinschaftlichen Lieferungen (steuerfrei)</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1840 Umsatzsteuer</act:name>
  <act:id type="new">a89b89199b79abb9cef0f7f49077e0a6</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1840</act:code>
  <act:description>Umsatzsteuer</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1845 Umsatzsteuer 7 %</act:name>
  <act:id type="new">c1476f47af57f514ca82db0df7f6a6bb</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1845</act:code>
  <act:description>Umsatzsteuer 7 %</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1850 Umsatzsteuer 19 %</act:name>
  <act:id type="new">1d02d0be98282ebea8ee5d3eb9ef9333</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1850</act:code>
  <act:description>Umsatzsteuer 19 %</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1851 Umsatzsteuer 16 %</act:name>
  <act:id type="new">15499040bbaba656c19a8c18bdcd398c</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1851</act:code>
  <act:description>Umsatzsteuer 16 %</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1852 1852</act:name>
  <act:id type="new">47f6fb0cb9e18af40790b5c548e39ebd</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1852</act:code>
  <act:description>1852</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1860 Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:name>
  <act:id type="new">117ff6d719f4e749612dba967345dbc1</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1860</act:code>
  <act:description>Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1861 Umsatzsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:name>
  <act:id type="new">280cb4e04f580f8ed7f52eaac8f6458c</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1861</act:code>
  <act:description>Umsatzsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1864 Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 7 %</act:name>
  <act:id type="new">3d26d84e27bf2335d854c9536a3b04eb</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1864</act:code>
  <act:description>Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 7 %</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1865 Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 19 %</act:name>
  <act:id type="new">5e1d1a89183ca821f5b3f88e9d86ce5e</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1865</act:code>
  <act:description>Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 19 %</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1866 Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
  <act:id type="new">d17c20cf262ec005a302acd3dcf7f191</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1866</act:code>
  <act:description>Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1867 Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 16 %</act:name>
  <act:id type="new">286688efd5f4e3d89bcb6583b60400df</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1867</act:code>
  <act:description>Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 16 %</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1868 1868</act:name>
  <act:id type="new">120aa558dd5a0ae38f8dfd6ea5bf7bfc</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1868</act:code>
  <act:description>1868</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1870 Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
  <act:id type="new">a11e717d51e42c9493b912cab1431cbe</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1870</act:code>
  <act:description>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1871 Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen</act:name>
  <act:id type="new">0f93c3d10de005d4eb2b5cbbb21f5375</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1871</act:code>
  <act:description>Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1872 Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
  <act:id type="new">74454bbe97f9283c3af88fb2c514990d</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1872</act:code>
  <act:description>Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1880 Umsatzsteuer nicht fällig</act:name>
  <act:id type="new">87bca41b0c3c6fb488367cf57b29756b</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1880</act:code>
  <act:description>Umsatzsteuer nicht fällig</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1885 Umsatzsteuer nicht fällig 7 %</act:name>
  <act:id type="new">67f1bb5a0f07073a65f836e315159bb3</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1885</act:code>
  <act:description>Umsatzsteuer nicht fällig 7 %</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1890 Umsatzsteuer nicht fällig 19 %</act:name>
  <act:id type="new">c91fdbaa00b051047c765387e293227a</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1890</act:code>
  <act:description>Umsatzsteuer nicht fällig 19 %</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1891 Umsatzsteuer nicht fällig 16 %</act:name>
  <act:id type="new">fc8f83308b97a6969d98a6a5e4145d40</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1891</act:code>
  <act:description>Umsatzsteuer nicht fällig 16 %</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1892 1892</act:name>
  <act:id type="new">2c380bf4c3d19b1a90047006d9ad2aca</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1892</act:code>
  <act:description>1892</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1895 Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
  <act:id type="new">acc8dc0d60aab30cd8ff7fda9eca9c2f</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1895</act:code>
  <act:description>Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1897 1897</act:name>
  <act:id type="new">ad52bd77e91577e4b691bd44be445af4</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1897</act:code>
  <act:description>1897</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1898 1898</act:name>
  <act:id type="new">1743ea4240ad62423e238535c9d69a62</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1898</act:code>
  <act:description>1898</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1901 Umsatzsteuer nach § 13b UStG</act:name>
  <act:id type="new">2dec241f1920e193f8d15d8a94563277</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1901</act:code>
  <act:description>Umsatzsteuer nach § 13b UStG</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1902 Umsatzsteuer nach § 13b UStG, 19 %</act:name>
  <act:id type="new">69766cf49991d960d1843d7eff085534</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1902</act:code>
  <act:description>Umsatzsteuer nach § 13b UStG, 19 %</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1903 Umsatzsteuer nach § 13b UStG, 16 %</act:name>
  <act:id type="new">2d94a625add265c7ab39dbc0c8de642a</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1903</act:code>
  <act:description>Umsatzsteuer nach § 13b UStG, 16 %</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1904 1904</act:name>
  <act:id type="new">f86c200109abf35851bb1c8b65d06173</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1904</act:code>
  <act:description>1904</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1910 Sammelkonto Umsatzsteuer-Vorauszahlung/-erstattung</act:name>
  <act:id type="new">ae24a1e0091463eba9991f9b1fd89687</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1910</act:code>
  <act:description>Sammelkonto Umsatzsteuer-Vorauszahlung/-erstattung</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1911 Sammelkonto Umsatzsteuer-Vorauszahlung 1/11</act:name>
  <act:id type="new">5ceac39bb172ef8718635f6bcbf6bda9</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1911</act:code>
  <act:description>Sammelkonto Umsatzsteuer-Vorauszahlung 1/11</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1912 Nachsteuer UStVA Kz. 65</act:name>
  <act:id type="new">1061f2cf3f42fd9c7debbfd4737e2eaf</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1912</act:code>
  <act:description>Nachsteuer UStVA Kz. 65</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1913 Sammelkonto Umsatzsteuer Vorjahre</act:name>
  <act:id type="new">06b460cbd9f4f071e9cc04c4d08f1639</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1913</act:code>
  <act:description>Sammelkonto Umsatzsteuer Vorjahre</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1914 Sammelkonto unberechtigt ausgewiesene USt</act:name>
  <act:id type="new">d27d885bc6d022d033103923d7ebf875</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1914</act:code>
  <act:description>Sammelkonto unberechtigt ausgewiesene USt</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1915 Steuerzahlungen an andere EG-Länder</act:name>
  <act:id type="new">bf8905c0bfec0675fab73a1c2f0d8413</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1915</act:code>
  <act:description>Steuerzahlungen an andere EG-Länder</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1920 Umsatzsteuer laufendes Jahr</act:name>
  <act:id type="new">fa76f7313cbdf068bc7c8922dc9e2e35</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1920</act:code>
  <act:description>Umsatzsteuer laufendes Jahr</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1930 Einfuhrumsatzsteuerzahlung aufgeschoben</act:name>
  <act:id type="new">ea84274132e10d5cecec61ef14912afe</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1930</act:code>
  <act:description>Einfuhrumsatzsteuerzahlung aufgeschoben</act:description>
  <act:parent type="guid">8d187083dcadacdcb8ac5641b330fc33</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5  PASSIVE RECHNUNGSABGRENZUNGSPOSTEN</act:name>
  <act:id type="new">5bfe9dde49485768883971d0718115dd</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> PASSIVE RECHNUNGSABGRENZUNGSPOSTEN</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1990 Rechnungsabgrenzungsposten passiv</act:name>
  <act:id type="new">1c7fba6bcaba6922c6f61d89d4df542a</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1990</act:code>
  <act:description>Rechnungsabgrenzungsposten passiv</act:description>
  <act:parent type="guid">5bfe9dde49485768883971d0718115dd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0 VERMÖGEN/EIGENKAPITAL</act:name>
  <act:id type="new">632f2d8a5e7f8c65deee666eb67e72eb</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0 Gewinnrücklagen</act:name>
  <act:id type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1000 Gebundene Rücklagen § 58 Nr. 6 AO</act:name>
  <act:id type="new">f2c09bc0c4780d2569544bb83e43a735</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1000</act:code>
  <act:description>Gebundene Rücklagen § 58 Nr. 6 AO</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1010 Rücklagen ideeller Bereich bis 2010</act:name>
  <act:id type="new">7fc8dc1acc92293b712b6035e8b2d8ad</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1010</act:code>
  <act:description>Rücklagen ideeller Bereich bis 2010</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1011 Rücklagen ideeller Bereich bis 2011</act:name>
  <act:id type="new">d220c27d58c76106a90dd51ebd250cf9</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1011</act:code>
  <act:description>Rücklagen ideeller Bereich bis 2011</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1012 Rücklagen ideeller Bereich bis 2012</act:name>
  <act:id type="new">c40f25b588c70c50911c46aa2c254636</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1012</act:code>
  <act:description>Rücklagen ideeller Bereich bis 2012</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1013 Rücklagen ideeller Bereich bis 2013</act:name>
  <act:id type="new">df61011330c867d61b6cb882e0c22d47</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1013</act:code>
  <act:description>Rücklagen ideeller Bereich bis 2013</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1014 Rücklagen ideeller Bereich bis 2014</act:name>
  <act:id type="new">57a98bd03eed489b4e9b7adbac1ce43e</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1014</act:code>
  <act:description>Rücklagen ideeller Bereich bis 2014</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1015 Rücklagen ideeller Bereich bis 2015</act:name>
  <act:id type="new">7acb0c74318bffe70acac7df9c6b8f00</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1015</act:code>
  <act:description>Rücklagen ideeller Bereich bis 2015</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1016 Rücklagen ideeller Bereich bis 2016</act:name>
  <act:id type="new">a89314d37ca246d5edf40deee7a58f37</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1016</act:code>
  <act:description>Rücklagen ideeller Bereich bis 2016</act:description>
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  <act:name>1017 Rücklagen ideeller Bereich bis 2007</act:name>
  <act:id type="new">3fb428ddeffbf57fb0b801369f7f7c22</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1017</act:code>
  <act:description>Rücklagen ideeller Bereich bis 2007</act:description>
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  <act:name>1018 Rücklagen ideeller Bereich bis 2008</act:name>
  <act:id type="new">94b17ef3f8d8f1e241432ed6c723f853</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1018</act:code>
  <act:description>Rücklagen ideeller Bereich bis 2008</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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  <act:name>1019 Rücklagen ideeller Bereich bis 2009</act:name>
  <act:id type="new">042431e9f2f5ae9b38862935aa21d2bc</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1019</act:code>
  <act:description>Rücklagen ideeller Bereich bis 2009</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
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  <act:name>1020 Rücklagen Vermögensverwaltung bis 2010</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1020</act:code>
  <act:description>Rücklagen Vermögensverwaltung bis 2010</act:description>
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  <act:name>1021 Rücklagen Vermögensverwaltung bis 2011</act:name>
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  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1021</act:code>
  <act:description>Rücklagen Vermögensverwaltung bis 2011</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1022 Rücklagen Vermögensverwaltung bis 2012</act:name>
  <act:id type="new">d68c3f47ea279b25e5a9431182d650a4</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1022</act:code>
  <act:description>Rücklagen Vermögensverwaltung bis 2012</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1023 Rücklagen Vermögensverwaltung bis 2013</act:name>
  <act:id type="new">92901870b5930801b635acd913274c7a</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1023</act:code>
  <act:description>Rücklagen Vermögensverwaltung bis 2013</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1024 Rücklagen Vermögensverwaltung bis 2014</act:name>
  <act:id type="new">1f4ba77d61ab32aff8573eebd3f97c2c</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1024</act:code>
  <act:description>Rücklagen Vermögensverwaltung bis 2014</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1025 Rücklagen Vermögensverwaltung bis 2015</act:name>
  <act:id type="new">fae054d6beafd4717dab6ddbbd4f3af5</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1025</act:code>
  <act:description>Rücklagen Vermögensverwaltung bis 2015</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1026 Rücklagen Vermögensverwaltung bis 2016</act:name>
  <act:id type="new">c0b1169f6e26c5b39a53ba2dfea98c18</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1026</act:code>
  <act:description>Rücklagen Vermögensverwaltung bis 2016</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1027 Rücklagen Vermögensverwaltung bis 2007</act:name>
  <act:id type="new">8e864488ab6b85fef1ae69ec8bc27018</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1027</act:code>
  <act:description>Rücklagen Vermögensverwaltung bis 2007</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1028 Rücklagen Vermögensverwaltung bis 2008</act:name>
  <act:id type="new">7de70097751923aed397304177208ca5</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1028</act:code>
  <act:description>Rücklagen Vermögensverwaltung bis 2008</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1029 Rücklagen Vermögensverwaltung bis 2009</act:name>
  <act:id type="new">b98f0f874e436d18a41950ca4cf4844e</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1029</act:code>
  <act:description>Rücklagen Vermögensverwaltung bis 2009</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1030 Rücklagen Zweckbetriebe bis 2010</act:name>
  <act:id type="new">1ba3ccf721e89d03e694ef74a28d83aa</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1030</act:code>
  <act:description>Rücklagen Zweckbetriebe bis 2010</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1031 Rücklagen Zweckbetriebe bis 2011</act:name>
  <act:id type="new">4e330143194755e49e497c9dd739ebc3</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1031</act:code>
  <act:description>Rücklagen Zweckbetriebe bis 2011</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1032 Rücklagen Zweckbetriebe bis 2012</act:name>
  <act:id type="new">7c67337ad6e7de5e7536de183f316f6f</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1032</act:code>
  <act:description>Rücklagen Zweckbetriebe bis 2012</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1033 Rücklagen Zweckbetriebe bis 2013</act:name>
  <act:id type="new">c7cd51d0d80654a23e3c5e8ed2c04946</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1033</act:code>
  <act:description>Rücklagen Zweckbetriebe bis 2013</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1034 Rücklagen Zweckbetriebe bis 2014</act:name>
  <act:id type="new">dfbf8936fd0130c2c3e6312d6cc672a4</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1034</act:code>
  <act:description>Rücklagen Zweckbetriebe bis 2014</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1035 Rücklagen Zweckbetriebe bis 2015</act:name>
  <act:id type="new">6c4ea1d9c3417c64d6add0047c5cdf3b</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1035</act:code>
  <act:description>Rücklagen Zweckbetriebe bis 2015</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1036 Rücklagen Zweckbetriebe bis 2016</act:name>
  <act:id type="new">2536fcdb936c0850e7397b3cfb33c89a</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1036</act:code>
  <act:description>Rücklagen Zweckbetriebe bis 2016</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1037 Rücklagen Zweckbetriebe bis 2007</act:name>
  <act:id type="new">829a1b271016f2b1b40946d9d1a06a2d</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1037</act:code>
  <act:description>Rücklagen Zweckbetriebe bis 2007</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1038 Rücklagen Zweckbetriebe bis 2008</act:name>
  <act:id type="new">40c1ab90c57c3d8fd382b311e306a642</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1038</act:code>
  <act:description>Rücklagen Zweckbetriebe bis 2008</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1039 Rücklagen Zweckbetriebe bis 2009</act:name>
  <act:id type="new">8314874fedcf498dc758f846afda4fe5</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1039</act:code>
  <act:description>Rücklagen Zweckbetriebe bis 2009</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1040 Rücklagen Geschäftsbetriebe bis 2010</act:name>
  <act:id type="new">88609505c2defe99c24f1bf0c79e53f5</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1040</act:code>
  <act:description>Rücklagen Geschäftsbetriebe bis 2010</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1041 Rücklagen Geschäftsbetriebe bis 2011</act:name>
  <act:id type="new">43cff1248caabca8f05e9c81d76ea676</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1041</act:code>
  <act:description>Rücklagen Geschäftsbetriebe bis 2011</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1042 Rücklagen Geschäftsbetriebe bis 2012</act:name>
  <act:id type="new">a1e5b8758cb68b4f5439df4b09f9d3ee</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1042</act:code>
  <act:description>Rücklagen Geschäftsbetriebe bis 2012</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1043 Rücklagen Geschäftsbetriebe bis 2013</act:name>
  <act:id type="new">ec01d02ee2085a141555023b7be98e19</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1043</act:code>
  <act:description>Rücklagen Geschäftsbetriebe bis 2013</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1044 Rücklagen Geschäftsbetriebe bis 2014</act:name>
  <act:id type="new">abb417f52a084ccaf590fa37fb71ef61</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1044</act:code>
  <act:description>Rücklagen Geschäftsbetriebe bis 2014</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1045 Rücklagen Geschäftsbetriebe bis 2015</act:name>
  <act:id type="new">840ed00d90290d7fb36c3547736781f9</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1045</act:code>
  <act:description>Rücklagen Geschäftsbetriebe bis 2015</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1046 Rücklagen Geschäftsbetriebe bis 2016</act:name>
  <act:id type="new">51d8004f365217da105b6397a803e0f2</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1046</act:code>
  <act:description>Rücklagen Geschäftsbetriebe bis 2016</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1047 Rücklagen Geschäftsbetriebe bis 2007</act:name>
  <act:id type="new">54aaab41de056fe095e94cd639f55190</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1047</act:code>
  <act:description>Rücklagen Geschäftsbetriebe bis 2007</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1048 Rücklagen Geschäftsbetriebe bis 2008</act:name>
  <act:id type="new">81faa83445eb7ae2c222d2f79fd0cb79</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1048</act:code>
  <act:description>Rücklagen Geschäftsbetriebe bis 2008</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1049 Rücklagen Geschäftsbetriebe bis 2009</act:name>
  <act:id type="new">35eea2c1aeaafd52eec7fe2497493496</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1049</act:code>
  <act:description>Rücklagen Geschäftsbetriebe bis 2009</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1070 Freie Rücklagen</act:name>
  <act:id type="new">65c4a546f472e90a233e1d244b936b86</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1070</act:code>
  <act:description>Freie Rücklagen</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1074 Rücklage aus Vermögensverwaltung</act:name>
  <act:id type="new">7fc0c95ce9ad5c7b29dbdba5a7e21bad</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1074</act:code>
  <act:description>Rücklage aus Vermögensverwaltung</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1075 Rücklage aus sonstigen zeitnah zu verwendenden Mitteln</act:name>
  <act:id type="new">49d853c2b5912e9bf0034f62b4de973c</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1075</act:code>
  <act:description>Rücklage aus sonstigen zeitnah zu verwendenden Mitteln</act:description>
  <act:parent type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1076 Freie Rücklagen § 58 Nr. 7b AO</act:name>
  <act:id type="new">13456668775d069ad2992984504759b2</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1076</act:code>
  <act:description>Freie Rücklagen § 58 Nr. 7b AO</act:description>
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  <act:id type="new">3e95d2c4e8ababb0e202734fcaba3631</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:id type="new">b984d2bf7b85519a126d1fcfe5e338af</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1080</act:code>
  <act:description>Ergebnisvorträge allgemein allgemein</act:description>
  <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
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  <act:id type="new">8d9ffabd1254bd39762541c7b1311eed</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1082</act:code>
  <act:description>Vortrag ideeller Bereich Bereich</act:description>
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  <act:name>1084 Vortrag Vermögensverwaltung</act:name>
  <act:id type="new">0176a18712e1cb4d1da271451940b7cb</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1084</act:code>
  <act:description>Vortrag Vermögensverwaltung</act:description>
  <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
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  <act:id type="new">a1f6a75b0fed6538c3ff8d3486b99041</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1085</act:code>
  <act:description>Vortrag Zweckbetriebe Sport</act:description>
  <act:parent type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:parent>
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  <act:name>1086 Vortrag sonstige Zweckbetriebe</act:name>
  <act:id type="new">aaa3bcffd4f389688ac58125e2f65801</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1086</act:code>
  <act:description>Vortrag sonstige Zweckbetriebe</act:description>
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  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1087</act:code>
  <act:description>Vortrag Geschäftsbetriebe Sport</act:description>
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  <act:name>1088 Vortrag sonstige Geschäftsbetriebe</act:name>
  <act:id type="new">43ea5bd9238ad7cef526ff5a4a593ea0</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1088</act:code>
  <act:description>Vortrag sonstige Geschäftsbetriebe</act:description>
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  <act:name>2 Stiftungskapital</act:name>
  <act:id type="new">6a1b88fefcc57907b61e6d62fd954aac</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description>nur für Stiftungen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:name>1100 Grundstockvermögen</act:name>
  <act:id type="new">ffbaf806f39231924826d12084ea1a2e</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1100</act:code>
  <act:description>Grundstockvermögen</act:description>
  <act:parent type="guid">6a1b88fefcc57907b61e6d62fd954aac</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1103 Zustiftungen</act:name>
  <act:id type="new">bcff4c774fe3c97940e74d3e5df81462</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1103</act:code>
  <act:description>Zustiftungen</act:description>
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<gnc:account version="2.0.0">
  <act:name>1105 Zuführung aus Ergebnisrücklagen</act:name>
  <act:id type="new">c085085200116406c3ae09b5ab459f49</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1105</act:code>
  <act:description>Zuführung aus Ergebnisrücklagen</act:description>
  <act:parent type="guid">6a1b88fefcc57907b61e6d62fd954aac</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1110 Ergebnisse Vermögensumschichtung</act:name>
  <act:id type="new">bdbdfb57e8924aafbf24f645c74e581f</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1110</act:code>
  <act:description>Ergebnisse Vermögensumschichtung</act:description>
  <act:parent type="guid">6a1b88fefcc57907b61e6d62fd954aac</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3 Ergebnisrücklagen</act:name>
  <act:id type="new">908f85e0e8d84418b781e9afc06b772c</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>nur für Stiftungen</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>1115 Kapitalerhaltungsrücklage</act:name>
  <act:id type="new">caaf093707bfc88edc66fcbf5ff2d0ea</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1115</act:code>
  <act:description>Kapitalerhaltungsrücklage</act:description>
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<gnc:account version="2.0.0">
  <act:name>1120 Sonstige Ergebnisrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:name>
  <act:id type="new">8051a2e475baeb58029f0061bcd91efb</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1120</act:code>
  <act:description>Sonstige Ergebnisrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:description>
  <act:parent type="guid">908f85e0e8d84418b781e9afc06b772c</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1125 Mittelvortrag</act:name>
  <act:id type="new">759e8b9bd1014a77c89af48af3cba0b7</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1125</act:code>
  <act:description>Mittelvortrag</act:description>
  <act:parent type="guid">908f85e0e8d84418b781e9afc06b772c</act:parent>
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<gnc:account version="2.0.0">
  <act:name>4 gezeichnetes Kapital</act:name>
  <act:id type="new">82eed00cac1d21ccf61d6831ccdba2e3</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description>nur GmbH</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>1140 Gezeichnetes Kapital</act:name>
  <act:id type="new">21637e247ac013aacf6d03a6abb2fd0f</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1140</act:code>
  <act:description>Gezeichnetes Kapital</act:description>
  <act:parent type="guid">82eed00cac1d21ccf61d6831ccdba2e3</act:parent>
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<gnc:account version="2.0.0">
  <act:name>5 Kapitalrücklage</act:name>
  <act:id type="new">bef1db74ce1d2c91630ddf2aab529520</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>nur GmbH</act:description>
  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1145 Kapitalrücklage</act:name>
  <act:id type="new">462106abf18fb2a17969f29c1f186fce</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1145</act:code>
  <act:description>Kapitalrücklage</act:description>
  <act:parent type="guid">bef1db74ce1d2c91630ddf2aab529520</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6 Gewinnrücklagen</act:name>
  <act:id type="new">2726dfacbc5d1ed15e30f2be271cccb2</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>nur GmbH</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1150 Gesetzliche Rücklage</act:name>
  <act:id type="new">52e9a94c160dff0ab102528f3a122a84</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1150</act:code>
  <act:description>Gesetzliche Rücklage</act:description>
  <act:parent type="guid">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1153 Rücklage für eigene Anteile</act:name>
  <act:id type="new">173d6c90af88b4a51013e8590dc6bb6c</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1153</act:code>
  <act:description>Rücklage für eigene Anteile</act:description>
  <act:parent type="guid">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1155 Satzungsmäßige Rücklagen</act:name>
  <act:id type="new">2b45436f7864ced8e3230f4457aeedf0</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1155</act:code>
  <act:description>Satzungsmäßige Rücklagen</act:description>
  <act:parent type="guid">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1158 Andere Gewinnrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:name>
  <act:id type="new">e5ba065aa1b27c6b9d104bc6ae74729e</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1158</act:code>
  <act:description>Andere Gewinnrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:description>
  <act:parent type="guid">2726dfacbc5d1ed15e30f2be271cccb2</act:parent>
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<gnc:account version="2.0.0">
  <act:name>7 Jahresüberschuss / Fehlbetrag</act:name>
  <act:id type="new">de4dd37cac4ff6b91411cf95994b7730</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>nur GmbH</act:description>
  <act:slots>
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      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1160 Jahresergebnis (Vortrag)</act:name>
  <act:id type="new">6052613535a4a8acb08c86b6824436e6</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1160</act:code>
  <act:description>Jahresergebnis (Vortrag)</act:description>
  <act:parent type="guid">de4dd37cac4ff6b91411cf95994b7730</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1170 Vereinskapital § 58 Nr. 11 AO</act:name>
  <act:id type="new">19115072265bfe594a94b80ba2e2a92a</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1170</act:code>
  <act:description>Vereinskapital § 58 Nr. 11 AO</act:description>
  <act:parent type="guid">de4dd37cac4ff6b91411cf95994b7730</act:parent>
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<gnc:account version="2.0.0">
  <act:name>2 Erfolgskonten ideeller Bereich</act:name>
  <act:id type="new">e8eee0aac2a44c44219fbfd4744bb8c8</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Erträge</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
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<gnc:account version="2.0.0">
  <act:name>0 IDEELLER BEREICH</act:name>
  <act:id type="new">5176cc002df76b658ab26415581f4746</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> IDEELLER BEREICH</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e8eee0aac2a44c44219fbfd4744bb8c8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1 EINNAHMEN</act:name>
  <act:id type="new">56549fe93058559e4a637841568d9d1e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> EINNAHMEN</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5176cc002df76b658ab26415581f4746</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2000 Einnahmen Bereich 2000</act:name>
  <act:id type="new">9aee23a41a769caeaf630e71acc49ad1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2000</act:code>
  <act:description>Einnahmen Bereich 2000</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2110 Echte Mitgliedsbeiträge bis 256 Euro</act:name>
  <act:id type="new">0496353767bcfdcd24ffeb6db9ece6c0</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2110</act:code>
  <act:description>Echte Mitgliedsbeiträge bis 256 Euro</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2120 Echte Mitgliedsbeiträge 256 - 1.023 Euro</act:name>
  <act:id type="new">1a03c92a822d15547a93b7e3c1753798</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2120</act:code>
  <act:description>Echte Mitgliedsbeiträge 256 - 1.023 Euro</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2150 Aufnahmegebühren bis 256 Euro</act:name>
  <act:id type="new">22f209597c4ca0f71249568cac74c91a</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2150</act:code>
  <act:description>Aufnahmegebühren bis 256 Euro</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2160 Aufnahmegebühren 256 - 1.534 Euro</act:name>
  <act:id type="new">c81c6745aebe784304ba8d3c08cdbcf9</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2160</act:code>
  <act:description>Aufnahmegebühren 256 - 1.534 Euro</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2170 Umlagen</act:name>
  <act:id type="new">ba42eb59343d194889f345ee0906e8ca</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2170</act:code>
  <act:description>Umlagen</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2300 Erhaltene nicht steuerbare Zuschüsse</act:name>
  <act:id type="new">86b3ff5d01422a6668e440a4cfa0781c</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2300</act:code>
  <act:description>Erhaltene nicht steuerbare Zuschüsse</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2301 Zuschüsse von Verbänden</act:name>
  <act:id type="new">3e10251141eca0f0da2622d5b082ce8d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2301</act:code>
  <act:description>Zuschüsse von Verbänden</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2302 Zuschüsse von Behörden</act:name>
  <act:id type="new">19ea734fca3b36c3610a156c38c47646</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2302</act:code>
  <act:description>Zuschüsse von Behörden</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2303 Sonstige Zuschüsse</act:name>
  <act:id type="new">800c97febe36f0e1fdcd85a53a92e489</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2303</act:code>
  <act:description>Sonstige Zuschüsse</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2400 Sonstige Einnahmen ideeller Bereich</act:name>
  <act:id type="new">09a068a4813e270213c2f46521678cf3</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2400</act:code>
  <act:description>Sonstige Einnahmen ideeller Bereich</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2410 Steuerfreie Einnahmen nicht gemeinnütziger Vereine</act:name>
  <act:id type="new">35956ba7e87d2731e44561a37dc9f4db</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2410</act:code>
  <act:description>Steuerfreie Einnahmen nicht gemeinnütziger Vereine</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2412 Zuwendungen Dritter (Sponsoren)</act:name>
  <act:id type="new">bdb840e919cb016817721cd5d5ba5a60</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2412</act:code>
  <act:description>Zuwendungen Dritter (Sponsoren)</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2420 Steuerfreie Einnahmen gemeinnütziger Vereine</act:name>
  <act:id type="new">5a3765ea5db43047a37807cc36aa114e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2420</act:code>
  <act:description>Steuerfreie Einnahmen gemeinnütziger Vereine</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2421 Veräußerungserlöse aus Bereich 2000</act:name>
  <act:id type="new">e403ca71c02415406e3773413d4333af</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2421</act:code>
  <act:description>Veräußerungserlöse aus Bereich 2000</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2423 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
  <act:id type="new">c22900a17a9ba4c9541ad5acbe1b25b2</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2423</act:code>
  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2450 Verrechnete/aufgeteilte Einnahmen ideeller Bereich</act:name>
  <act:id type="new">b06559ab173264ab3224c781a4fe965e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2450</act:code>
  <act:description>Verrechnete/aufgeteilte Einnahmen ideeller Bereich</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2451 Verrechnete Sachbezüge Arbeitnehmer</act:name>
  <act:id type="new">3365c38d87e8519e78e4cfca9e5b19b4</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2451</act:code>
  <act:description>Verrechnete Sachbezüge Arbeitnehmer</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2490 Zuschreibungen</act:name>
  <act:id type="new">84753b80888470362d28ce569260db27</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2490</act:code>
  <act:description>Zuschreibungen</act:description>
  <act:parent type="guid">56549fe93058559e4a637841568d9d1e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2 AUSGABEN</act:name>
  <act:id type="new">d524cb1b0d2b8b41158d29d707aab72a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> AUSGABEN</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">5176cc002df76b658ab26415581f4746</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2500 Abschreibungen Anlagevermögen</act:name>
  <act:id type="new">fa1f7b5690e707866599614cd31f9f52</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2500</act:code>
  <act:description>Abschreibungen Anlagevermögen</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2501 Abschreibungen GWG</act:name>
  <act:id type="new">54305a5ccb98f804980678fa57db75f4</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2501</act:code>
  <act:description>Abschreibungen GWG</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2502 Kalkulatorische Abschreibungen</act:name>
  <act:id type="new">dd0b382d1bdd72ef3a6adacb6484a3d8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2502</act:code>
  <act:description>Kalkulatorische Abschreibungen</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2503 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
  <act:id type="new">c37e4cbed4c3894f8e58ff9b0f1d75cd</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2503</act:code>
  <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2510 Ausgaben Bereich 2000</act:name>
  <act:id type="new">155ff052c9f58cd2b3a3181861b93f85</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2510</act:code>
  <act:description>Ausgaben Bereich 2000</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2550 Anteilige Personalkosten</act:name>
  <act:id type="new">689fafc38f5e27fc70c398035262a1b6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2550</act:code>
  <act:description>Anteilige Personalkosten</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2551 Löhne</act:name>
  <act:id type="new">46940ed331e209d69837881d21e44735</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2551</act:code>
  <act:description>Löhne</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2552 Gehälter</act:name>
  <act:id type="new">3c8a6ba71b8a1166b38e4bb982aef385</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2552</act:code>
  <act:description>Gehälter</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2553 Abgeführte Lohnsteuer</act:name>
  <act:id type="new">2a0c5a47ceada1d2ebd69727e6153edb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2553</act:code>
  <act:description>Abgeführte Lohnsteuer</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2554 Aufwandsentschädigungen Übungsleiter</act:name>
  <act:id type="new">270d7ab084c3de544d08a5c09616879c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2554</act:code>
  <act:description>Aufwandsentschädigungen Übungsleiter</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2555 Sozialversicherungsbeiträge</act:name>
  <act:id type="new">951a9815e675ee5b618d59a9871e4026</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2555</act:code>
  <act:description>Sozialversicherungsbeiträge</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2556 Aushilfslöhne</act:name>
  <act:id type="new">6865928978107ea383da595da42ed93e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2556</act:code>
  <act:description>Aushilfslöhne</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2557 Sachbezüge Arbeitnehmer</act:name>
  <act:id type="new">b78234eb15783afa97198515be5580ce</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2557</act:code>
  <act:description>Sachbezüge Arbeitnehmer</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2560 Reisekostenerstattungen</act:name>
  <act:id type="new">1bff0e7d3a544d064530f2ff82054f20</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2560</act:code>
  <act:description>Reisekostenerstattungen</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2660 Anteilige Raumkosten</act:name>
  <act:id type="new">185567c7c00b18c05cc1ddfb570803a1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2660</act:code>
  <act:description>Anteilige Raumkosten</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2661 Miete und Pacht</act:name>
  <act:id type="new">ccfc6c6cf20327fa78aea675ea7bf9c6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2661</act:code>
  <act:description>Miete und Pacht</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2663 Raumnebenkosten</act:name>
  <act:id type="new">1e6d52011058607dfcc0d286c5016763</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2663</act:code>
  <act:description>Raumnebenkosten</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2664 Reparaturen</act:name>
  <act:id type="new">d1727ff38c9dfcee048f931ce924e246</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2664</act:code>
  <act:description>Reparaturen</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2700 Kosten der Mitgliederverwaltung</act:name>
  <act:id type="new">2f2e9545255a4e6f8ac1c2f3a3e78021</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2700</act:code>
  <act:description>Kosten der Mitgliederverwaltung</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2701 Büromaterial</act:name>
  <act:id type="new">b16d4471494d2c037da01a51f1677890</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2701</act:code>
  <act:description>Büromaterial</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2702 Porto, Telefon</act:name>
  <act:id type="new">eb9894692f4777c54f39d0179a8d02b6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2702</act:code>
  <act:description>Porto, Telefon</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2703 Einzugskosten</act:name>
  <act:id type="new">895d8527185fc7627dc6c4fd21599f1c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2703</act:code>
  <act:description>Einzugskosten</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2704 Sonstige Kosten</act:name>
  <act:id type="new">c6044adcb09114df48160097581b640d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2704</act:code>
  <act:description>Sonstige Kosten</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2750 Verbrauchsabgaben und sonstige Beiträge</act:name>
  <act:id type="new">a98e3863961fbaf73ca4a366ebec5c06</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2750</act:code>
  <act:description>Verbrauchsabgaben und sonstige Beiträge</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2751 Abgaben Landesverband</act:name>
  <act:id type="new">d69482151c1354b095a6e5a5887cd913</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2751</act:code>
  <act:description>Abgaben Landesverband</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2752 Abgaben Fachverband</act:name>
  <act:id type="new">b98e3fe09ffdb62b20ce6d72043d0a2f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2752</act:code>
  <act:description>Abgaben Fachverband</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2753 Versicherungsbeiträge</act:name>
  <act:id type="new">b4991b311f5d3683a56f69bd4c214367</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2753</act:code>
  <act:description>Versicherungsbeiträge</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2800 Mitgliederpflege</act:name>
  <act:id type="new">e1ab7559cf5c8b40b1a8d9cec1659c5b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2800</act:code>
  <act:description>Mitgliederpflege</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2801 Vereinsmitteilungen</act:name>
  <act:id type="new">9c37717e95f533bad1bfedfd6e65e351</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2801</act:code>
  <act:description>Vereinsmitteilungen</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2802 Geschenke, Jubiläen, Ehrungen</act:name>
  <act:id type="new">d7030ddd696c2e31e32685e51d338d1b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2802</act:code>
  <act:description>Geschenke, Jubiläen, Ehrungen</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2803 Ausbildungskosten</act:name>
  <act:id type="new">f86d0c04a12aa50c8170e308f7a05c89</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2803</act:code>
  <act:description>Ausbildungskosten</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2804 Lehr- und Jugendarbeit</act:name>
  <act:id type="new">16d223119a9e1a176d4eb4c693db8702</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2804</act:code>
  <act:description>Lehr- und Jugendarbeit</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2810 Repräsentationskosten</act:name>
  <act:id type="new">6bbb752250714b5c999ff830c35ef009</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2810</act:code>
  <act:description>Repräsentationskosten</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2892 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
  <act:id type="new">cefcc585d04711c5c21a45036b6edd88</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2892</act:code>
  <act:description>Einstellungen in Sonderposten mit Rücklageanteil</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2893 Anlagenabgänge Restbuchwerte</act:name>
  <act:id type="new">91a710b97a0318b1147d8785a91ed81a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2893</act:code>
  <act:description>Anlagenabgänge Restbuchwerte</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2894 Steuerberatungskosten</act:name>
  <act:id type="new">e1400e2c5fd13d5ab08320c4a1278dce</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2894</act:code>
  <act:description>Steuerberatungskosten</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2900 Sonstige Kosten ideeller Bereich</act:name>
  <act:id type="new">25c9656105f1e311608ba34d166d1fe9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2900</act:code>
  <act:description>Sonstige Kosten ideeller Bereich</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2901 Nicht abziehbare Ausgaben</act:name>
  <act:id type="new">51773a12d5661ab419227b786446a18b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2901</act:code>
  <act:description>Nicht abziehbare Ausgaben</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2902 Verrechnete/aufgeteilte Kosten</act:name>
  <act:id type="new">66f4c97c25a01192e83c3c57177e1189</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2902</act:code>
  <act:description>Verrechnete/aufgeteilte Kosten</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2903 Nicht abziehbare Vorsteuer</act:name>
  <act:id type="new">303c21e499f94f1652bfd6e3b67d8e77</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2903</act:code>
  <act:description>Nicht abziehbare Vorsteuer</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2930 Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 7 % USt</act:name>
  <act:id type="new">b963d6336e8ae91b05e88808897d7e04</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2930</act:code>
  <act:description>Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 7 % USt</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2935 Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 19 % USt</act:name>
  <act:id type="new">7c6106d3d5723b44cb3d6e036ddf5fe8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2935</act:code>
  <act:description>Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 19 % USt</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2940 Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 7 % USt</act:name>
  <act:id type="new">c24dc9f3c518b869d234d1579d073094</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2940</act:code>
  <act:description>Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 7 % USt</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2945 Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 19 % USt</act:name>
  <act:id type="new">7c49235e6d39764e98085d1e8db0fe7e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>2945</act:code>
  <act:description>Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 19 % USt</act:description>
  <act:parent type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3 Erfolgskonten für erfolgsneutrale Posten</act:name>
  <act:id type="new">36e45fa3b64a632f110e68d1fa2dab29</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Erträge</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">d.h. bei der steuerlichen Gewinnermittelung gemeinnütziger Vereine und nicht gemeinnütziger Vereine nicht anzusetzende Einnahmen und Ausgaben (Tätigkeitsbereich 3000)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2  ERTRAGSNEUTRALE POSTEN</act:name>
  <act:id type="new">da7429d3199902a893894ea87b558053</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> ERTRAGSNEUTRALE POSTEN</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">36e45fa3b64a632f110e68d1fa2dab29</act:parent>
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<gnc:account version="2.0.0">
  <act:name>0 Ideeller Bereich</act:name>
  <act:id type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> Ideeller Bereich</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">da7429d3199902a893894ea87b558053</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3200 Steuerneutrale Einnahmen Bereich 2000</act:name>
  <act:id type="new">c43f61720fa7cafb0eaaa588b4585dba</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3200</act:code>
  <act:description>Steuerneutrale Einnahmen Bereich 2000</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3210 Schenkungen</act:name>
  <act:id type="new">dd4d6a8e8b98adf282186d2ab84c842e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3210</act:code>
  <act:description>Schenkungen</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3211 Erbschaften</act:name>
  <act:id type="new">65b03d3377535ea7b7fb8717e7525f63</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3211</act:code>
  <act:description>Erbschaften</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3212 Vermächtnisse</act:name>
  <act:id type="new">f17e988146f74718878b1a4a6c857a23</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3212</act:code>
  <act:description>Vermächtnisse</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3215 Sonstige Einnahmen</act:name>
  <act:id type="new">879dc79f47dcf20a2e51f7b7776d8219</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3215</act:code>
  <act:description>Sonstige Einnahmen</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3220 Erhaltene Spenden/Zuwendungen</act:name>
  <act:id type="new">230e868890d21246ef1c1099bbb199db</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3220</act:code>
  <act:description>Erhaltene Spenden/Zuwendungen</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3221 Geldzuwendungen gegen Zuwendungsbestätigung</act:name>
  <act:id type="new">03eaefb98f9c477039a248dd62ad7ae6</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3221</act:code>
  <act:description>Geldzuwendungen gegen Zuwendungsbestätigung</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3223 Geldzuwendungen ohne Zuwendungsbestätigung</act:name>
  <act:id type="new">16207c2110cff5574f9a8c6bb4e84589</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3223</act:code>
  <act:description>Geldzuwendungen ohne Zuwendungsbestätigung</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3225 Sachzuwendungen gegen Zuwendungsbestätigung</act:name>
  <act:id type="new">476b4b5d66cf5a18ec541dc27c74c557</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3225</act:code>
  <act:description>Sachzuwendungen gegen Zuwendungsbestätigung</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3227 Sachzuwendungen ohne Zuwendungsbestätigung</act:name>
  <act:id type="new">9b5cd40cc88d76b79b837bcd22a3b380</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3227</act:code>
  <act:description>Sachzuwendungen ohne Zuwendungsbestätigung</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3230 Aufwandszuwendungen gegen Zuwendungsbestätigung</act:name>
  <act:id type="new">54c877b949563704e3aaa742719300e7</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3230</act:code>
  <act:description>Aufwandszuwendungen gegen Zuwendungsbestätigung</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3232 Aufwandszuwendungen ohne Zuwendungsbestätigung</act:name>
  <act:id type="new">95ac84d0dec6a416cb21c93e95859f56</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3232</act:code>
  <act:description>Aufwandszuwendungen ohne Zuwendungsbestätigung</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3250 Nicht abziehbare Ausgaben Bereich 2000</act:name>
  <act:id type="new">7b96653be013652319f2d1ed46d143e1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3250</act:code>
  <act:description>Nicht abziehbare Ausgaben Bereich 2000</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3251 Gezahlte Spenden/Zuwendungen</act:name>
  <act:id type="new">2a8db53a639b17cbd360355a941be84c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3251</act:code>
  <act:description>Gezahlte Spenden/Zuwendungen</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3252 Hingegebene Sachspenden/-zuwendungen</act:name>
  <act:id type="new">4076923872d37641b2b5d86aca23df02</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3252</act:code>
  <act:description>Hingegebene Sachspenden/-zuwendungen</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3260 Erbschaft-, Schenkungsteuer</act:name>
  <act:id type="new">c4b3188e95787b89af3c4afd368ac0a4</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3260</act:code>
  <act:description>Erbschaft-, Schenkungsteuer</act:description>
  <act:parent type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1 Vermögensverwaltung</act:name>
  <act:id type="new">e8912b763a053408643f5de64d4e7cd3</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">da7429d3199902a893894ea87b558053</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3400 Steuerneutrale Einnahmen Bereich 4000</act:name>
  <act:id type="new">43b21770d3393204d0e4ff3617396669</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3400</act:code>
  <act:description>Steuerneutrale Einnahmen Bereich 4000</act:description>
  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3401 Investitionszulage</act:name>
  <act:id type="new">8af0c23f810eb4457c82feae964b8c78</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3401</act:code>
  <act:description>Investitionszulage</act:description>
  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3402 Erstattete Kapitalertragsteuer</act:name>
  <act:id type="new">11f81c3e63b9a7bdc13aa338b3351d85</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3402</act:code>
  <act:description>Erstattete Kapitalertragsteuer</act:description>
  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3403 Erstattete und vergütete Körperschaftsteuer</act:name>
  <act:id type="new">5df0689f3d69c630c14e491b925c972c</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3403</act:code>
  <act:description>Erstattete und vergütete Körperschaftsteuer</act:description>
  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3410 Nicht steuerbare Kursgewinne Wertpapiere (über 12 Monate) 0 % USt</act:name>
  <act:id type="new">84124dfbf26d4a5178983eeb4368c6f8</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3410</act:code>
  <act:description>Nicht steuerbare Kursgewinne Wertpapiere (über 12 Monate) 0 % USt</act:description>
  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3415 Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:name>
  <act:id type="new">1b6f121a012d220e852180e952b601f7</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3415</act:code>
  <act:description>Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:description>
  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3420 Verkaufserlöse Vermögensverwaltung</act:name>
  <act:id type="new">d448dc2dced28d703c0cbbde0bdffbfb</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3420</act:code>
  <act:description>Verkaufserlöse Vermögensverwaltung</act:description>
  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3421 Verkaufserlöse Anlagevermögen 0 % USt</act:name>
  <act:id type="new">220ff9d78991c17c8b6f8605bfaa932f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3421</act:code>
  <act:description>Verkaufserlöse Anlagevermögen 0 % USt</act:description>
  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3422 Verkaufserlöse Anlagevermögen 7 % USt</act:name>
  <act:id type="new">5f3b33054c17ad08bbc3e18384718a53</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3422</act:code>
  <act:description>Verkaufserlöse Anlagevermögen 7 % USt</act:description>
  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3423 Verkaufserlöse Anlagevermögen 19 % USt</act:name>
  <act:id type="new">f86a6e03f8625577f7370a3289aa31a5</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3423</act:code>
  <act:description>Verkaufserlöse Anlagevermögen 19 % USt</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3424 Verkaufserlöse Wertpapiere</act:name>
  <act:id type="new">42b220a42834ab3923fc338a229909c2</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3424</act:code>
  <act:description>Verkaufserlöse Wertpapiere</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3450 Nicht abziehbare Ausgaben Bereich 4000</act:name>
  <act:id type="new">b24e98ee835bd31e37e1b13a18b67b35</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3450</act:code>
  <act:description>Nicht abziehbare Ausgaben Bereich 4000</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3451 Abgezogene Kapitalertragsteuer</act:name>
  <act:id type="new">b214ed5aa70dc6d50b97c07c8f753744</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3451</act:code>
  <act:description>Abgezogene Kapitalertragsteuer</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3452 Abgezogene Körperschaftsteuer</act:name>
  <act:id type="new">a96b03cbc975aa55635dbd71685de88c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3452</act:code>
  <act:description>Abgezogene Körperschaftsteuer</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3453 Solidaritätszuschlag zur KSt</act:name>
  <act:id type="new">cf3f12d8bdcf35415fcbbb7ca2e366d0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3453</act:code>
  <act:description>Solidaritätszuschlag zur KSt</act:description>
  <act:parent type="guid">e8912b763a053408643f5de64d4e7cd3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5 Sonstige wirtschaftliche Geschäftsbetriebe</act:name>
  <act:id type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description> Zweckbetriebe Sport</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">da7429d3199902a893894ea87b558053</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3800 Steuerneutrale Einnahmen Bereich 8000</act:name>
  <act:id type="new">f3400527ca90b6d20f8b84354be257f2</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3800</act:code>
  <act:description>Steuerneutrale Einnahmen Bereich 8000</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3801 Investitionszulage</act:name>
  <act:id type="new">e36d489fea232d91b6e5759358984a43</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3801</act:code>
  <act:description>Investitionszulage</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3815 Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:name>
  <act:id type="new">5c1145b33829dc4a04f8f1e21b355fd6</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3815</act:code>
  <act:description>Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3820 Erhaltene Steuerzinsen auf KSt</act:name>
  <act:id type="new">0c224ad287d6c910d4ce0ebc5c65d0ca</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3820</act:code>
  <act:description>Erhaltene Steuerzinsen auf KSt</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3850 Nicht abziehb. Ausg. zu Bereich 8000</act:name>
  <act:id type="new">38879254deb52f7da39cc2ac919170a7</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3850</act:code>
  <act:description>Nicht abziehb. Ausg. zu Bereich 8000</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3853 Gewerbesteuer</act:name>
  <act:id type="new">5bfb7926628f902d26d4a79f6881bd34</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3853</act:code>
  <act:description>Gewerbesteuer</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3854 Solidaritätszuschlag zur KSt</act:name>
  <act:id type="new">c0ddb56a5f539450d171422cbaac8beb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3854</act:code>
  <act:description>Solidaritätszuschlag zur KSt</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3855 Körperschaftsteuer</act:name>
  <act:id type="new">ccb5070e9afb00293374873b886c2c6f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3855</act:code>
  <act:description>Körperschaftsteuer</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3857 Säumnis-/Verspätungszuschläge</act:name>
  <act:id type="new">6528aa520aaf887cba992a5b7fe8cfce</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3857</act:code>
  <act:description>Säumnis-/Verspätungszuschläge</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3861 Ausgaben i. S. v. § 4 Abs. 5 EStG</act:name>
  <act:id type="new">326e6aa4563a06ab9ac9df6fa37580b4</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3861</act:code>
  <act:description>Ausgaben i. S. v. § 4 Abs. 5 EStG</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3862 Geschenke nicht abzugsfähig</act:name>
  <act:id type="new">24f7da4e6072e50519a9fd0e27529cac</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3862</act:code>
  <act:description>Geschenke nicht abzugsfähig</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3863 Nicht abzugsfähige Bewirtungskosten</act:name>
  <act:id type="new">2349aaa859b67c0c2cedc4251ac85433</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3863</act:code>
  <act:description>Nicht abzugsfähige Bewirtungskosten</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3864 Gezahlte Zinsen auf hinterzogene Steuern</act:name>
  <act:id type="new">870a934bb6d2f5275ca4d893f086eef1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3864</act:code>
  <act:description>Gezahlte Zinsen auf hinterzogene Steuern</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3870 Gezahlte Zinsen gemäß § 233a AO</act:name>
  <act:id type="new">56b38987ac4df524e2df4267f9ad46a6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3870</act:code>
  <act:description>Gezahlte Zinsen gemäß § 233a AO</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3873 Gezahlte Aussetzungszinsen KSt</act:name>
  <act:id type="new">a7fbeee84752149b23f124771cbff28b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3873</act:code>
  <act:description>Gezahlte Aussetzungszinsen KSt</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3890 Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:name>
  <act:id type="new">f9a81fe820d0d463660316a5d7df05b2</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3890</act:code>
  <act:description>Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3895 Aufwand aus Verrechnungsposten (Gegenkonto zu 8158-8166)</act:name>
  <act:id type="new">c6edf92155f0b37fccf2e5350d7600ec</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3895</act:code>
  <act:description>Aufwand aus Verrechnungsposten (Gegenkonto zu 8158-8166)</act:description>
  <act:parent type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3 Sonstige Zweckbetriebe</act:name>
  <act:id type="new">ffaaf4fbf3edc5c65223dc423692ef3f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
  <act:name>3600 Steuerneutrale Einnahmen Bereich 6000</act:name>
  <act:id type="new">e475c04d7e2a4b107c22db00bff5573d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3600</act:code>
  <act:description>Steuerneutrale Einnahmen Bereich 6000</act:description>
  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3615 Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:name>
  <act:id type="new">e32c21f6b657c3a4baf03fdc8e0a7eaf</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3615</act:code>
  <act:description>Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:description>
  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3650 Nicht abziehbare Ausgaben Bereich 6000</act:name>
  <act:id type="new">378a16c4a5a5541e8503f194e508f9a6</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3650</act:code>
  <act:description>Nicht abziehbare Ausgaben Bereich 6000</act:description>
  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3651 Ausgaben i. S. v. § 4 Abs. 5 EStG</act:name>
  <act:id type="new">c706bbfa8800415e1a2d30f3c99d2e8f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3651</act:code>
  <act:description>Ausgaben i. S. v. § 4 Abs. 5 EStG</act:description>
  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3652 Geschenke nicht abzugsfähig</act:name>
  <act:id type="new">ed5e99631a536d82efe8aa3a0493f2ca</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3652</act:code>
  <act:description>Geschenke nicht abzugsfähig</act:description>
  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
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  <act:name>3653 Nicht abzugsfähige Bewirtungskosten</act:name>
  <act:id type="new">88a01585540174c216e0d993cccea2e0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3653</act:code>
  <act:description>Nicht abzugsfähige Bewirtungskosten</act:description>
  <act:parent type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3690 Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:name>
  <act:id type="new">c4c8a1ee3505a1c2ac52ccba43e1d777</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3690</act:code>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:description>Steuerneutrale Einnahmen Bereich 7000</act:description>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:description>Steuerneutrale Einnahmen Bereich 5000</act:description>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:name>3956 Entnahmen aus freien Rücklagen gem. § 58 Nr.7b AO</act:name>
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  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3956</act:code>
  <act:description>Entnahmen aus freien Rücklagen gem. § 58 Nr.7b AO</act:description>
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  <act:name>3957 Entnahmen aus sonstigen Rücklagen</act:name>
  <act:id type="new">f48b55f3d3796aafe17f6672c71d1797</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3957</act:code>
  <act:description>Entnahmen aus sonstigen Rücklagen</act:description>
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<gnc:account version="2.0.0">
  <act:name>3963 Einstellungen in die gebundenen Ergebnisrücklagen</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3963</act:code>
  <act:description>Einstellungen in die gebundenen Ergebnisrücklagen</act:description>
  <act:parent type="guid">3177ab499015306db8298befc59e5556</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3965 Einstellungen in die freien Rücklagen gem. § 58 Nr.7a AO</act:name>
  <act:id type="new">44bd675238f8088e9726c5af4c500a32</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3965</act:code>
  <act:description>Einstellungen in die freien Rücklagen gem. § 58 Nr.7a AO</act:description>
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<gnc:account version="2.0.0">
  <act:name>3966 Einstellungen in die freien Rücklagen gem. § 58 Nr.7b AO</act:name>
  <act:id type="new">043f52752ea59d9ef60da80063858faa</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3966</act:code>
  <act:description>Einstellungen in die freien Rücklagen gem. § 58 Nr.7b AO</act:description>
  <act:parent type="guid">3177ab499015306db8298befc59e5556</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3967 Einstellungen in die sonstigen Rücklagen</act:name>
  <act:id type="new">8ea18cba42d22e62f8955312f0b213a7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3967</act:code>
  <act:description>Einstellungen in die sonstigen Rücklagen</act:description>
  <act:parent type="guid">3177ab499015306db8298befc59e5556</act:parent>
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<gnc:account version="2.0.0">
  <act:name>2 Zusätzlich für Stiftungen</act:name>
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  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description> Zusätzlich für Stiftungen:</act:description>
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<gnc:account version="2.0.0">
  <act:name>3970 Entnahmen aus der Kapitalerhaltungsrücklage</act:name>
  <act:id type="new">36de47aa009827f165cd58fe16b26f07</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3970</act:code>
  <act:description>Entnahmen aus der Kapitalerhaltungsrücklage</act:description>
  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3971 Verminderung des Stiftungskapitals aus realisierten Vermögensumschichtungen</act:name>
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  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3971</act:code>
  <act:description>Verminderung des Stiftungskapitals aus realisierten Vermögensumschichtungen</act:description>
  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3975 Einstellungen in die Kapitalerhaltungsrücklage</act:name>
  <act:id type="new">9f609e2074d2bbb4b021a013850aed63</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3975</act:code>
  <act:description>Einstellungen in die Kapitalerhaltungsrücklage</act:description>
  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3976 Erhöhung des Stiftungskapitals aus realisierten Vermögensumschichtungen</act:name>
  <act:id type="new">b219c9aa64c4b216fd7af6eb0049cd19</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3976</act:code>
  <act:description>Erhöhung des Stiftungskapitals aus realisierten Vermögensumschichtungen</act:description>
  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3980 Entnahmen aus der gesetzlichen Rücklage</act:name>
  <act:id type="new">4985e8b867778adeaf9eedfb46a5b803</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3980</act:code>
  <act:description>Entnahmen aus der gesetzlichen Rücklage</act:description>
  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3981 Entnahmen aus der Rücklage für eigene Anteile</act:name>
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  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3981</act:code>
  <act:description>Entnahmen aus der Rücklage für eigene Anteile</act:description>
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<gnc:account version="2.0.0">
  <act:name>3982 Entnahmen aus satzungsmäßigen Rücklagen</act:name>
  <act:id type="new">c641d17d04c6a23d5aa8427077d4d576</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3982</act:code>
  <act:description>Entnahmen aus satzungsmäßigen Rücklagen</act:description>
  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3983 Entnahmen aus der Kapitalrücklage</act:name>
  <act:id type="new">b8109e8164c37a1a44ed3cfe0be8f4f6</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3983</act:code>
  <act:description>Entnahmen aus der Kapitalrücklage</act:description>
  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3984 Erträge aus der Kapitalherabsetzung</act:name>
  <act:id type="new">6efb2ef495f1d8adab84ec376362da9d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3984</act:code>
  <act:description>Erträge aus der Kapitalherabsetzung</act:description>
  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3985 Einstellungen in die gesetzliche Rücklage</act:name>
  <act:id type="new">fc66ec71a6fe897a075caa24e748fd3d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3985</act:code>
  <act:description>Einstellungen in die gesetzliche Rücklage</act:description>
  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3986 Einstellungen in die Rücklage für eigene Anteile</act:name>
  <act:id type="new">cc0e73da4ccaacc1ff657ae49175edf5</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3986</act:code>
  <act:description>Einstellungen in die Rücklage für eigene Anteile</act:description>
  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3987 Einstellungen in satzungsmäßige Rücklagen</act:name>
  <act:id type="new">cd878d1fbd9c86af63fe382e6346012d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3987</act:code>
  <act:description>Einstellungen in satzungsmäßige Rücklagen</act:description>
  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3988 Einstellungen in die Kapitalrücklage nach den Vorschriften über die vereinfachte Kapitalherabsetzung</act:name>
  <act:id type="new">3417dd45beb0b67f1e6c0cbb0521085f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3988</act:code>
  <act:description>Einstellungen in die Kapitalrücklage nach den Vorschriften über die vereinfachte Kapitalherabsetzung</act:description>
  <act:parent type="guid">be4a03958d57bb71457709501da8be7b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3 Zusätzlich für Vereine</act:name>
  <act:id type="new">3d7f858f59a734043ffb60fba953dbd8</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description> Zusätzlich für Vereine:</act:description>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>3994 Entnahmen aus dem Vereinskapital Mittelverwendung</act:name>
  <act:id type="new">cd92057d869266e80f80a361f10f5ebf</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3994</act:code>
  <act:description>Entnahmen aus dem Vereinskapital Mittelverwendung</act:description>
  <act:parent type="guid">3d7f858f59a734043ffb60fba953dbd8</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3996 Einstellungen in das Vereinskapital</act:name>
  <act:id type="new">3976e74496cae5ec8dfd769b95086f4f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3996</act:code>
  <act:description>Einstellungen in das Vereinskapital</act:description>
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<gnc:account version="2.0.0">
  <act:name>9 Statistikkonten - Vortragskonten</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Erträge</act:description>
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  <act:name>9000 Saldenvorträge Sachkonten</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9000</act:code>
  <act:description>Saldenvorträge Sachkonten</act:description>
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  <act:name>9008 Saldenvorträge Debitoren</act:name>
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  <act:type>ASSET</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9008</act:code>
  <act:description>Saldenvorträge Debitoren</act:description>
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  <act:name>9009 Saldenvorträge Kreditoren</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9009</act:code>
  <act:description>Saldenvorträge Kreditoren</act:description>
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<gnc:account version="2.0.0">
  <act:name>9060 Offene Posten aus 1990</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9060</act:code>
  <act:description>Offene Posten aus 1990</act:description>
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  <act:name>9070 Offene Posten aus 2000</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9070</act:code>
  <act:description>Offene Posten aus 2000</act:description>
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  <act:name>9071 Offene Posten aus 2001</act:name>
  <act:id type="new">0d357ea03cda6ddfc5de9cc4151ccd3d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9071</act:code>
  <act:description>Offene Posten aus 2001</act:description>
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  <act:name>9072 Offene Posten aus 2002</act:name>
  <act:id type="new">e111b7797b4514a15e6e53e6e74dc792</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9072</act:code>
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  <act:code>9073</act:code>
  <act:description>Offene Posten aus 2003</act:description>
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  <act:name>9076 Offene Posten aus 2006</act:name>
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  <act:name>9078 Offene Posten aus 2008</act:name>
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  <act:name>9092 Offene Posten aus 1992</act:name>
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  <act:name>9095 Offene Posten aus 1995</act:name>
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  <act:name>9096 Offene Posten aus 1996</act:name>
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  <act:description>Offene Posten aus 1996</act:description>
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<gnc:account version="2.0.0">
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  <act:name>9240 Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten</act:name>
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  <act:name>9241 Investitionsverbindlichkeiten aus Sachanlagenkäufen bei Leistungsverbindlichkeiten</act:name>
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  <act:description>Investitionsverbindlichkeiten aus Sachanlagenkäufen bei Leistungsverbindlichkeiten</act:description>
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  <act:description>Investitionsverbindlichkeiten aus Käufen von Finanzanlagen bei Leistungsverbindlichkeiten</act:description>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>9491 Statistisches Konto für den Gewinnzuschlag nach §§ 6b, 6c und 7g a. F. EStG (Soll) - Gegenkonto zu 9490</act:name>
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  <act:description>Statistisches Konto für den Gewinnzuschlag nach §§ 6b, 6c und 7g a. F. EStG (Soll) - Gegenkonto zu 9490</act:description>
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  <act:name>3  STATISTISCHE WERTE FÜR ANLAGE EÜR</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:description> STATISTISCHE WERTE FÜR ANLAGE EÜR</act:description>
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  <act:name>9500 Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:description>Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers</act:description>
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  <act:name>9501 Forderungen aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:name>
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  <act:type>RECEIVABLE</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:description>Forderungen aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:description>
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<gnc:account version="2.0.0">
  <act:name>9502 Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen</act:name>
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  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9502</act:code>
  <act:description>Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen</act:description>
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  <act:name>9505 Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz</act:name>
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  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9505</act:code>
  <act:description>Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz</act:description>
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<gnc:account version="2.0.0">
  <act:name>9506 Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:name>
  <act:id type="new">5f46f1313b58099e2c06c7df961f3790</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9506</act:code>
  <act:description>Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:description>
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<gnc:account version="2.0.0">
  <act:name>9507 Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</act:name>
  <act:id type="new">2793c344ab155a77aa5f5b5c9e56636e</act:id>
  <act:type>PAYABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9507</act:code>
  <act:description>Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</act:description>
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<gnc:account version="2.0.0">
  <act:name>9510 Erlöse zum allgemeinen Umsatzsteuersatz </act:name>
  <act:id type="new">15c3aab6b3163d74a3fbed7a11f121fe</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9510</act:code>
  <act:description>Erlöse zum allgemeinen Umsatzsteuersatz </act:description>
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  <act:name>9511 Erlöse zum ermäßigten Umsatzsteuersatz </act:name>
  <act:id type="new">7b2df5ab7a2812df863d5646d8a95e3c</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9511</act:code>
  <act:description>Erlöse zum ermäßigten Umsatzsteuersatz </act:description>
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  <act:name>9512 Erlöse steuerfrei und nicht steuerbar </act:name>
  <act:id type="new">de14d293e1662971f879c9900ba8c92a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9512</act:code>
  <act:description>Erlöse steuerfrei und nicht steuerbar </act:description>
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  <act:name>9515 Wareneinkauf zum allgemeinen Umsatzsteuersatz </act:name>
  <act:id type="new">4149f7909e0fce9746010a008a291f3f</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9515</act:code>
  <act:description>Wareneinkauf zum allgemeinen Umsatzsteuersatz </act:description>
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<gnc:account version="2.0.0">
  <act:name>9516 Wareneinkauf zum ermäßigten Umsatzsteuersatz </act:name>
  <act:id type="new">f0b82dce0c94735b513c87d366d9a7d0</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9516</act:code>
  <act:description>Wareneinkauf zum ermäßigten Umsatzsteuersatz </act:description>
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<gnc:account version="2.0.0">
  <act:name>9517 Wareneinkauf ohne Vorsteuerabzug </act:name>
  <act:id type="new">d9e12322b45598d8e7f83b212690520e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9517</act:code>
  <act:description>Wareneinkauf ohne Vorsteuerabzug </act:description>
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  <act:name>9520 Abschreibungen auf Gebäude </act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9520</act:code>
  <act:description>Abschreibungen auf Gebäude </act:description>
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  <act:name>9521 Abschreibungen auf Kfz</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9521</act:code>
  <act:description>Abschreibungen auf Kfz</act:description>
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<gnc:account version="2.0.0">
  <act:name>9525 Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude </act:name>
  <act:id type="new">bdbff6e028a5293fc6804015ee5de737</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9525</act:code>
  <act:description>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude </act:description>
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  <act:name>9526 Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Kfz </act:name>
  <act:id type="new">25d66b0d02137b0788d6091405eda800</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9526</act:code>
  <act:description>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Kfz </act:description>
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<gnc:account version="2.0.0">
  <act:name>9527 Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter</act:name>
  <act:id type="new">58caacb18540a12a3c689b2e7ef7b768</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9527</act:code>
  <act:description>Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter</act:description>
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  <act:name>9530 Sonderabschreibungen nach § 7g Abs. 1 und 2 EStG (ohne Kfz)</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9530</act:code>
  <act:description>Sonderabschreibungen nach § 7g Abs. 1 und 2 EStG (ohne Kfz)</act:description>
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  <act:name>9531 Sonderabschreibungen nach § 7g Abs. 1 und 2 EStG (für Kfz)</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9531</act:code>
  <act:description>Sonderabschreibungen nach § 7g Abs. 1 und 2 EStG (für Kfz)</act:description>
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  <act:name>9535 Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9535</act:code>
  <act:description>Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz</act:description>
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  <act:name>9536 Umsatzsteuer in den Forderungen zum ermäßigten Umsatzsteuersatz</act:name>
  <act:id type="new">ad75c0a5a32b83ef8938f737bbe71585</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9536</act:code>
  <act:description>Umsatzsteuer in den Forderungen zum ermäßigten Umsatzsteuersatz</act:description>
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  <act:name>9540 Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9540</act:code>
  <act:description>Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz</act:description>
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  <act:name>9541 Vorsteuer in den Verbindlichkeiten zum ermäßigten Umsatzsteuersatz</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9541</act:code>
  <act:description>Vorsteuer in den Verbindlichkeiten zum ermäßigten Umsatzsteuersatz</act:description>
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  <act:name>9599 Gegenkonto zu 9500 bis 9598 </act:name>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9599</act:code>
  <act:description>Gegenkonto zu 9500 bis 9598 </act:description>
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  <act:name>1 Statistische Werte für BWA</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description> Statistische Werte für BWA</act:description>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9600</act:code>
  <act:description>Faktor pauschale Vorsteuer 7 %</act:description>
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  <act:name>9620 Fiktive Einnahmen aus Leistungen Dritter</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9620</act:code>
  <act:description>Fiktive Einnahmen aus Leistungen Dritter</act:description>
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  <act:id type="new">be959118084962560ecf337a179ffd38</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> 70000-99999 Kreditoren</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">105899b7659b5de044e84e134d634f28</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8  10000-69999 Debitoren</act:name>
  <act:id type="new">c6368d11046d66d2671ab091c18043c1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> 10000-69999 Debitoren</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">105899b7659b5de044e84e134d634f28</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4 Erfolgskonten für Vermögensverwaltung</act:name>
  <act:id type="new">aaf82ccad7d01005b8b8c4ee28f74037</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>0 EINNAHMEN GV</act:name>
  <act:id type="new">c069610ebac81a029859fd75f411f268</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Erfolgskonten für Vermögensverwaltung</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">aaf82ccad7d01005b8b8c4ee28f74037</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4000 Steuerfreie Einnahmen gemeinnütziger Vereine</act:name>
  <act:id type="new">f9138b5b887a74905bcf1e396c2ae69c</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4000</act:code>
  <act:description>Steuerfreie Einnahmen gemeinnütziger Vereine</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4100 Einnahmen aus Vermögensverwaltung</act:name>
  <act:id type="new">f47d62f9bdfec1eddf47e94376fed3fe</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4100</act:code>
  <act:description>Einnahmen aus Vermögensverwaltung</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4110 Miet- und Pachterträge 0 % USt</act:name>
  <act:id type="new">235f5ef878870630b8447b933e249f3b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4110</act:code>
  <act:description>Miet- und Pachterträge 0 % USt</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4111 Miet- und Pachterträge 7 % USt</act:name>
  <act:id type="new">8959ff46a0d21877f7bcd9857989ff95</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4111</act:code>
  <act:description>Miet- und Pachterträge 7 % USt</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4120 Einnahmen aus Vermietung für längere Dauer</act:name>
  <act:id type="new">07e28b000f3d75b637bb91e1805213d6</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4120</act:code>
  <act:description>Einnahmen aus Vermietung für längere Dauer</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4121 Vermietung längere Dauer 0 % USt</act:name>
  <act:id type="new">d1f5eb26a92f6841f04a85ef2883916a</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4121</act:code>
  <act:description>Vermietung längere Dauer 0 % USt</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4122 Vermietung Betriebsvorrichtungen längere Dauer 7 % USt</act:name>
  <act:id type="new">d04891e967e5841e4591dc57b6b1f118</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4122</act:code>
  <act:description>Vermietung Betriebsvorrichtungen längere Dauer 7 % USt</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4150 Zinserträge 0 % USt</act:name>
  <act:id type="new">c7331bbf903f45389094c0e3ba670318</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4150</act:code>
  <act:description>Zinserträge 0 % USt</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4151 Erträge aus Wertpapieren 0 % USt</act:name>
  <act:id type="new">ffbaff4a2df5bc25ffff23861314ded4</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4151</act:code>
  <act:description>Erträge aus Wertpapieren 0 % USt</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4152 Kursgewinne aus Wertpapieren 0 % USt</act:name>
  <act:id type="new">b443a78d9a8121808ce07051de842a21</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4152</act:code>
  <act:description>Kursgewinne aus Wertpapieren 0 % USt</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4200 Erlöse von Werbeunternehmen</act:name>
  <act:id type="new">5751cca7fb7da7d72263b09f62d573c1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4200</act:code>
  <act:description>Erlöse von Werbeunternehmen</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4201 Erlöse Werbeunternehmen 7 % USt</act:name>
  <act:id type="new">0d6baf30a98b87671fa9f2f3d85ee850</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4201</act:code>
  <act:description>Erlöse Werbeunternehmen 7 % USt</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4202 Übertragene Werbeflächenrechte</act:name>
  <act:id type="new">11c4c72c86d9c752dcd9d2d671399148</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4202</act:code>
  <act:description>Übertragene Werbeflächenrechte</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4203 Übertragene Lautsprecherwerbung</act:name>
  <act:id type="new">56bce9e2ff10ebcb4b086facafef34a3</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4203</act:code>
  <act:description>Übertragene Lautsprecherwerbung</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4239 Verrechnete/aufgeteilte Einnahmen</act:name>
  <act:id type="new">7ae298ec27b73c85ba654c45bfd60495</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4239</act:code>
  <act:description>Verrechnete/aufgeteilte Einnahmen</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4340 Verkaufserlöse Anlagevermögen</act:name>
  <act:id type="new">50da23ff3d0539c70db44db8f885eefd</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4340</act:code>
  <act:description>Verkaufserlöse Anlagevermögen</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4343 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
  <act:id type="new">2d11278d198971845e8d2b4a0be24492</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4343</act:code>
  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4398 Umgebuchte Einnahmen wg. Verlust Gemeinnützigkeit (Gegenkonto 4498)</act:name>
  <act:id type="new">ff6c37901e0b6205ec285c34984b2dc1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4398</act:code>
  <act:description>Umgebuchte Einnahmen wg. Verlust Gemeinnützigkeit (Gegenkonto 4498)</act:description>
  <act:parent type="guid">c069610ebac81a029859fd75f411f268</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1 EINNAHMEN NGV</act:name>
  <act:id type="new">1299d68f0b0d7f5eb4d52087c2f104c0</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> EINNAHMEN NGV</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">aaf82ccad7d01005b8b8c4ee28f74037</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4400 Steuerpflichtige Einnahmen nicht gemeinnütziger Vereine</act:name>
  <act:id type="new">dd68d8b2ff567caa94a0f1a9239d5ded</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4400</act:code>
  <act:description>Steuerpflichtige Einnahmen nicht gemeinnütziger Vereine</act:description>
  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4410 Miet- und Pachterträge 0 % USt</act:name>
  <act:id type="new">faa6fff0ecc77f0243e7e6617390238a</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4410</act:code>
  <act:description>Miet- und Pachterträge 0 % USt</act:description>
  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4411 Miet- und Pachterträge 19 % USt</act:name>
  <act:id type="new">5557fa64907f1b3c1b92262a790ffa48</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4411</act:code>
  <act:description>Miet- und Pachterträge 19 % USt</act:description>
  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4415 Sonstige Mieterträge</act:name>
  <act:id type="new">e01f8aa20e8f560f02d23908c33e5cf8</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4415</act:code>
  <act:description>Sonstige Mieterträge</act:description>
  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4420 Zinserträge 0 % USt</act:name>
  <act:id type="new">a0f1022e50fc50a9a751a00cdedda968</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4420</act:code>
  <act:description>Zinserträge 0 % USt</act:description>
  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4421 Wertpapiererträge</act:name>
  <act:id type="new">9bbaf4d5b427af93fda37f543c6a4b7f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4421</act:code>
  <act:description>Wertpapiererträge</act:description>
  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4422 Sonstige Kapitalerträge</act:name>
  <act:id type="new">72e70633b0b947d5e875e6ac7e19555e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4422</act:code>
  <act:description>Sonstige Kapitalerträge</act:description>
  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4443 Steuerpflichtige Kursgewinne aus Wertpapieren 0 % USt</act:name>
  <act:id type="new">5f653f8f92e76049f4dbdf5b313d5d57</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4443</act:code>
  <act:description>Steuerpflichtige Kursgewinne aus Wertpapieren 0 % USt</act:description>
  <act:parent type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:parent>
</gnc:account>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> ZWECKBETRIEBE SPORT 1 (UST-PFLICHTIG)</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
  <act:id type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Erträge</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
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<gnc:account version="2.0.0">
  <act:name>5000 Eintrittsgelder Sport 1</act:name>
  <act:id type="new">6e9ed24ead43fe366a6cdd1a9aeafa82</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5000</act:code>
  <act:description>Eintrittsgelder Sport 1</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5005 Eintrittsgelder aus Wettkämpfen 7 % USt</act:name>
  <act:id type="new">64d8c7b82da914c0a7984d4fead1f94d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5005</act:code>
  <act:description>Eintrittsgelder aus Wettkämpfen 7 % USt</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5010 Eintrittsgelder aus Fußballspielen 7 % USt</act:name>
  <act:id type="new">036ae05a940d358897a514e8b53c3eec</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5010</act:code>
  <act:description>Eintrittsgelder aus Fußballspielen 7 % USt</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5015 Eintrittsgelder aus Sportturnen 7 % USt</act:name>
  <act:id type="new">7b01ba52e2137f7273290bda6e43b8aa</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5015</act:code>
  <act:description>Eintrittsgelder aus Sportturnen 7 % USt</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5020 Eintrittsgelder aus sonstigen sportlichen Veranstaltungen 7 % USt</act:name>
  <act:id type="new">aeb8ed4c3e16cd933760f4fd145a252b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5020</act:code>
  <act:description>Eintrittsgelder aus sonstigen sportlichen Veranstaltungen 7 % USt</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5021 Eintrittsgelder aus Sport 1 (7 % USt)</act:name>
  <act:id type="new">1119f2531726df84b3956615c99c18af</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5021</act:code>
  <act:description>Eintrittsgelder aus Sport 1 (7 % USt)</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5022 Eintrittsgelder aus Sport 2 (7 % USt)</act:name>
  <act:id type="new">41410697f12f87ec945a1e3fabaebc99</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5022</act:code>
  <act:description>Eintrittsgelder aus Sport 2 (7 % USt)</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5023 Eintrittsgelder aus Sport 3 (7 % USt)</act:name>
  <act:id type="new">5d75fc01ebccf837450e2c869d691951</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5023</act:code>
  <act:description>Eintrittsgelder aus Sport 3 (7 % USt)</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5050 Einnahmen aus Sportreisen</act:name>
  <act:id type="new">a08b241a8f2c58ab3259bb11dc5a1099</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5050</act:code>
  <act:description>Einnahmen aus Sportreisen</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5055 Einnahmen nicht steuerbar nach UStG</act:name>
  <act:id type="new">101f228a69189979aa24176fed9cf354</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5055</act:code>
  <act:description>Einnahmen nicht steuerbar nach UStG</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5060 Einnahmen 0 % USt</act:name>
  <act:id type="new">f06e82329f40cb934eb00da077f755b6</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5060</act:code>
  <act:description>Einnahmen 0 % USt</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5065 Einnahmen 7 % USt</act:name>
  <act:id type="new">dd73ccd8087621868844937eeeb2dccf</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5065</act:code>
  <act:description>Einnahmen 7 % USt</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5070 Einnahmen aus sonstigen sportlichen Veranstaltungen</act:name>
  <act:id type="new">db474c92527a559672d24564996a298e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5070</act:code>
  <act:description>Einnahmen aus sonstigen sportlichen Veranstaltungen</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5075 Einnahmen aus Leistungen gegenüber Nichtmitgliedern 7 % USt</act:name>
  <act:id type="new">273d113b612e2d041ff77cccab5caa4a</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5075</act:code>
  <act:description>Einnahmen aus Leistungen gegenüber Nichtmitgliedern 7 % USt</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5080 Erstattungen der Gastmannschaften</act:name>
  <act:id type="new">0aea8418659a8a2632258ff75f15db93</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5080</act:code>
  <act:description>Erstattungen der Gastmannschaften</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5085 Einnahmen aus Auswahlspielen 7 % USt</act:name>
  <act:id type="new">6d3917ccd2489c7ee6edf1b776ccc5ab</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5085</act:code>
  <act:description>Einnahmen aus Auswahlspielen 7 % USt</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5090 Einnahmen aus USt-pflichtigen Sportkursen/-lehrgängen ohne bezahlte Sportler</act:name>
  <act:id type="new">25bc5a7c725f9e73f58e4cbbc3c56e23</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5090</act:code>
  <act:description>Einnahmen aus USt-pflichtigen Sportkursen/-lehrgängen ohne bezahlte Sportler</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5100 Einnahmen aus Leistungen gegenüber Mitgliedern</act:name>
  <act:id type="new">c79cfb03b75cf7edbdb37f953c431538</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5100</act:code>
  <act:description>Einnahmen aus Leistungen gegenüber Mitgliedern</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5105 Platzgebühren 7 % USt</act:name>
  <act:id type="new">e273e4bd49377aa0831b7e2fc5fef896</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5105</act:code>
  <act:description>Platzgebühren 7 % USt</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5110 Hallengebühren 7 % USt</act:name>
  <act:id type="new">5d79fe1ae35b6bfa8c9c12665f2e40e7</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5110</act:code>
  <act:description>Hallengebühren 7 % USt</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5115 Chartergebühren 7 % USt</act:name>
  <act:id type="new">4ad352c2f734df716b244399d027f884</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5115</act:code>
  <act:description>Chartergebühren 7 % USt</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5120 Unechte Mitgliedsbeiträge</act:name>
  <act:id type="new">2cc666334df4bbdfed77d700a02d16fa</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5120</act:code>
  <act:description>Unechte Mitgliedsbeiträge</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5200 Einnahmen aus steuerbaren Zuschüssen für Zweckbetrieb Sport</act:name>
  <act:id type="new">06d26fb5962b79f4b0cc9e440a2c7228</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5200</act:code>
  <act:description>Einnahmen aus steuerbaren Zuschüssen für Zweckbetrieb Sport</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5205 Zuschüsse von Verbänden und Organisationen</act:name>
  <act:id type="new">cb6196b4db3bdaeb9fbca2784fda1946</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5205</act:code>
  <act:description>Zuschüsse von Verbänden und Organisationen</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5210 Ausbildungszuschüsse von Verbänden und Organisationen</act:name>
  <act:id type="new">3cd0cfde9e5560f7278efdb708b1c132</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5210</act:code>
  <act:description>Ausbildungszuschüsse von Verbänden und Organisationen</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5215 Zuschüsse von Behörden</act:name>
  <act:id type="new">33c90527baae86bc771b2f771b768e08</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5215</act:code>
  <act:description>Zuschüsse von Behörden</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5220 Ausbildungszuschüsse von Behörden</act:name>
  <act:id type="new">c43e84fee1c2a855c2c9e5b29afb6fa5</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5220</act:code>
  <act:description>Ausbildungszuschüsse von Behörden</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5225 Sonstige Zuschüsse</act:name>
  <act:id type="new">6676b8f21486c8e69b2f5052ada9967a</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5225</act:code>
  <act:description>Sonstige Zuschüsse</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5250 Sonstige Einnahmen Zweckbetrieb Sport</act:name>
  <act:id type="new">d002e39def119017f499686fbc392933</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5250</act:code>
  <act:description>Sonstige Einnahmen Zweckbetrieb Sport</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5255 Anteilige verrechnete Einnahmen/Umlagen</act:name>
  <act:id type="new">20fe8dd17d6941e4526e67198885d0ad</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5255</act:code>
  <act:description>Anteilige verrechnete Einnahmen/Umlagen</act:description>
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<gnc:account version="2.0.0">
  <act:name>5260 Einnahmen aus Ablöse/Freigabe unbezahlter Sportler 7 % USt</act:name>
  <act:id type="new">962407ebf62a5d63abdd8556ba58d5ad</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5260</act:code>
  <act:description>Einnahmen aus Ablöse/Freigabe unbezahlter Sportler 7 % USt</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
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<gnc:account version="2.0.0">
  <act:name>5265 Ablösesummen über 2.556 Euro 7 % USt</act:name>
  <act:id type="new">6159065c1e6cd4920dddca8735f2e276</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5265</act:code>
  <act:description>Ablösesummen über 2.556 Euro 7 % USt</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
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<gnc:account version="2.0.0">
  <act:name>5270 Verkaufserlöse Anlagevermögen Zweckbetrieb 7 % USt</act:name>
  <act:id type="new">19a8679b825dfc08eefc07091a25fc5c</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5270</act:code>
  <act:description>Verkaufserlöse Anlagevermögen Zweckbetrieb 7 % USt</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
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<gnc:account version="2.0.0">
  <act:name>5273 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
  <act:id type="new">8f67dcb9fca749d4f8f58ec3e04a6a64</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5273</act:code>
  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
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<gnc:account version="2.0.0">
  <act:name>5275 Einnahmen aus Nebenleistungen</act:name>
  <act:id type="new">0f01ba02376cfa21006940633cc016a6</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5275</act:code>
  <act:description>Einnahmen aus Nebenleistungen</act:description>
  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
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<gnc:account version="2.0.0">
  <act:name>5279 Zuschreibungen</act:name>
  <act:id type="new">a18de908d81ceb4ccbe8c90635498471</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5279</act:code>
  <act:description>Zuschreibungen</act:description>
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<gnc:account version="2.0.0">
  <act:name>5  ERGEBNISUMBUCHUNG NACH 8980 </act:name>
  <act:id type="new">d7478d34bcc385fa53e95f1a622e09e9</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description> ERGEBNISUMBUCHUNG NACH 8980 </act:description>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>5990 Umgebuchte Einnahmen B 5000 (Gegenkonto 8980) </act:name>
  <act:id type="new">ce2bb36cb797fce0eb07f5a92d66f88b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5990</act:code>
  <act:description>Umgebuchte Einnahmen B 5000 (Gegenkonto 8980) </act:description>
  <act:parent type="guid">d7478d34bcc385fa53e95f1a622e09e9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5992 Umgebuchte Ausgaben B 5000 (Gegenkonto 8990)</act:name>
  <act:id type="new">5c11b9498a3e66e38b1f6829cb8461e3</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5992</act:code>
  <act:description>Umgebuchte Ausgaben B 5000 (Gegenkonto 8990)</act:description>
  <act:parent type="guid">d7478d34bcc385fa53e95f1a622e09e9</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6  SONSTIGE ZWECKBETRIEBE</act:name>
  <act:id type="new">2ba175d24dff304827ba3c727013b8f4</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description> SONSTIGE ZWECKBETRIEBE</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
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<gnc:account version="2.0.0">
  <act:name>7  SONSTIGE ZWECKBETRIEBE 1 (UST-PFLICHTIG)</act:name>
  <act:id type="new">ff2398cd9dd526140ba21773c48e0871</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description> SONSTIGE ZWECKBETRIEBE 1 (UST-PFLICHTIG)</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
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<gnc:account version="2.0.0">
  <act:name>8  EINNAHMEN/ERTRÄGE</act:name>
  <act:id type="new">01b75b9511f56d60ac695f1a88347994</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description> EINNAHMEN/ERTRÄGE</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:parent>
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<gnc:account version="2.0.0">
  <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
  <act:id type="new">b83fd09b546ffe759da623133f6735f5</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description> AUSGABEN/AUFWENDUNGEN</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">1aa2a9c0e8e8ec5b0525153c95c3cd36</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5280 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
  <act:id type="new">2e5b3933fc2f2dd22b8550357a52a0ac</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5280</act:code>
  <act:description>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:description>
  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5290 Aufwendungen für bezogene Leistungen</act:name>
  <act:id type="new">dda5390395848f6aea43b8af37cfa187</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5290</act:code>
  <act:description>Aufwendungen für bezogene Leistungen</act:description>
  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5300 Löhne und Gehälter</act:name>
  <act:id type="new">dacaf4aa126a6812b37e4811311783b8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5300</act:code>
  <act:description>Löhne und Gehälter</act:description>
  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
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<gnc:account version="2.0.0">
  <act:name>5305 Personalkosten Trainer/Übungsleiter</act:name>
  <act:id type="new">f4b7f09294d2f124e41dfc5c7100f91b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5305</act:code>
  <act:description>Personalkosten Trainer/Übungsleiter</act:description>
  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5310 Aufwandsentschädigung i. S. v. § 3 Nr. 26 EStG</act:name>
  <act:id type="new">7a221bc1a371bcd1db7d440db4e35a38</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5310</act:code>
  <act:description>Aufwandsentschädigung i. S. v. § 3 Nr. 26 EStG</act:description>
  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
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<gnc:account version="2.0.0">
  <act:name>5315 Aufwandsentschädigung pauschal an aktive Vereinsmitglieder</act:name>
  <act:id type="new">e6bfa2709b990f1250ba748ea534809f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5315</act:code>
  <act:description>Aufwandsentschädigung pauschal an aktive Vereinsmitglieder</act:description>
  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
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<gnc:account version="2.0.0">
  <act:name>5320 Aushilfslöhne</act:name>
  <act:id type="new">37dc77a11c6098e1d2fcf5ac5d2ad5de</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5320</act:code>
  <act:description>Aushilfslöhne</act:description>
  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
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<gnc:account version="2.0.0">
  <act:name>5350 Soziale Abgaben allgemein</act:name>
  <act:id type="new">b2c2c650db3222378c1f820a6927542e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5350</act:code>
  <act:description>Soziale Abgaben allgemein</act:description>
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<gnc:account version="2.0.0">
  <act:name>5355 Abgeführte Lohnsteuer</act:name>
  <act:id type="new">80a4f82655774f2bc1ccd6348f06a9d8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5355</act:code>
  <act:description>Abgeführte Lohnsteuer</act:description>
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<gnc:account version="2.0.0">
  <act:name>5360 Freiwillige soziale Aufwendungen</act:name>
  <act:id type="new">d076d00553f32ec033db164670bbbd76</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5360</act:code>
  <act:description>Freiwillige soziale Aufwendungen</act:description>
  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
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<gnc:account version="2.0.0">
  <act:name>5400 Abgaben für AltersversorgungAbschreibungen</act:name>
  <act:id type="new">c50b74f7816b9a85028175612343ce22</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5400</act:code>
  <act:description>Abgaben für AltersversorgungAbschreibungen</act:description>
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<gnc:account version="2.0.0">
  <act:name>5450 Abschreibungen Anlagevermögen Teilbereich 5001</act:name>
  <act:id type="new">9d2afa6fabeb5fbd3cc2eecde03d2519</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5450</act:code>
  <act:description>Abschreibungen Anlagevermögen Teilbereich 5001</act:description>
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<gnc:account version="2.0.0">
  <act:name>5455 Abschreibungen GWG</act:name>
  <act:id type="new">540161e226ce26c7d0b6717e981fc615</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5455</act:code>
  <act:description>Abschreibungen GWG</act:description>
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  <act:id type="new">3063f5d6e9122c96b42136f2e086c73b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5456</act:code>
  <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
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  <act:name>5465 Kalkulatorische Abschreibungen</act:name>
  <act:id type="new">5b90142b03c6b05f362f05ac3950dc3d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5465</act:code>
  <act:description>Kalkulatorische Abschreibungen</act:description>
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<gnc:account version="2.0.0">
  <act:name>5470 Abschreibungen auf Sportler-Ablösezahlungen</act:name>
  <act:id type="new">eaed34a47e4f3d3b2875eb58a0b39046</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5470</act:code>
  <act:description>Abschreibungen auf Sportler-Ablösezahlungen</act:description>
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  <act:name>5490 Abschreibungen auf Umlaufvermögen, unüblich hoch</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5490</act:code>
  <act:description>Abschreibungen auf Umlaufvermögen, unüblich hoch</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5500 Reisekosten für aktive Vereinsmitglieder</act:name>
  <act:id type="new">8cbe5eac301dafea8b9d2a6811d7c72f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5500</act:code>
  <act:description>Reisekosten für aktive Vereinsmitglieder</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5503 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
  <act:id type="new">43df4d8bee1b293db7f1bc6166624239</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5503</act:code>
  <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5506 Reisekosten Arbeitnehmer</act:name>
  <act:id type="new">b05c82939e2f4b2d26a612e25fa0a786</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5506</act:code>
  <act:description>Reisekosten Arbeitnehmer</act:description>
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<gnc:account version="2.0.0">
  <act:name>5509 Km-Geld-Erstattung</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5509</act:code>
  <act:description>Km-Geld-Erstattung</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5512 Spesenersatz an aktive Sportler mit Kostennachweis</act:name>
  <act:id type="new">78f3b2058165e97a041ec243e84b27db</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5512</act:code>
  <act:description>Spesenersatz an aktive Sportler mit Kostennachweis</act:description>
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<gnc:account version="2.0.0">
  <act:name>5515 Spesenersatz an aktive Nichtmitglieder mit Kostennachweis</act:name>
  <act:id type="new">97f41c7811734b626c361bde019374c6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5515</act:code>
  <act:description>Spesenersatz an aktive Nichtmitglieder mit Kostennachweis</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5518 Sonstige veranstaltungsabhängige Kosten</act:name>
  <act:id type="new">4ea00f9c574e6f6628a952105ef9e048</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5518</act:code>
  <act:description>Sonstige veranstaltungsabhängige Kosten</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5521 Entschädigungen an Nichtaktive</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5521</act:code>
  <act:description>Entschädigungen an Nichtaktive</act:description>
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<gnc:account version="2.0.0">
  <act:name>5524 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
  <act:id type="new">26e6a8ba3cff1a47865e44d20029296c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5524</act:code>
  <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5527 Reisekosten Arbeitnehmer</act:name>
  <act:id type="new">7b87ef7e04bcd79e9bc60cc3bf06834a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5527</act:code>
  <act:description>Reisekosten Arbeitnehmer</act:description>
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<gnc:account version="2.0.0">
  <act:name>5530 Km-Geld-Erstattung</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5530</act:code>
  <act:description>Km-Geld-Erstattung</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5533 Reisekostenerstattung an Nicht-Arbeitnehmer</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5533</act:code>
  <act:description>Reisekostenerstattung an Nicht-Arbeitnehmer</act:description>
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<gnc:account version="2.0.0">
  <act:name>5536 Transportkosten</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5536</act:code>
  <act:description>Transportkosten</act:description>
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<gnc:account version="2.0.0">
  <act:name>5539 Kostenerstattung der Gastmannschaften</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5539</act:code>
  <act:description>Kostenerstattung der Gastmannschaften</act:description>
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<gnc:account version="2.0.0">
  <act:name>5542 Abgaben</act:name>
  <act:id type="new">ed877674d150ca2eca4288b9b411aa3f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5542</act:code>
  <act:description>Abgaben</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5545 Sonstige Kosten der Veranstaltung</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5545</act:code>
  <act:description>Sonstige Kosten der Veranstaltung</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5550 Kosten der Sportanlagen</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5550</act:code>
  <act:description>Kosten der Sportanlagen</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5555 Miete, Pacht</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5555</act:code>
  <act:description>Miete, Pacht</act:description>
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<gnc:account version="2.0.0">
  <act:name>5560 Strom</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5560</act:code>
  <act:description>Strom</act:description>
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<gnc:account version="2.0.0">
  <act:name>5561 Wasser</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5561</act:code>
  <act:description>Wasser</act:description>
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<gnc:account version="2.0.0">
  <act:name>5562 Gas, Heizung</act:name>
  <act:id type="new">a68fb9ce2def9c32642228e6d7d79997</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5562</act:code>
  <act:description>Gas, Heizung</act:description>
  <act:parent type="guid">b83fd09b546ffe759da623133f6735f5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5565 Reparaturen</act:name>
  <act:id type="new">628fcf223fd116185c3177dee0442deb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5565</act:code>
  <act:description>Reparaturen</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5570 Allgemeine Kosten des Sportbetriebs</act:name>
  <act:id type="new">30b38e900f68ab5f0748b9979a649522</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5570</act:code>
  <act:description>Allgemeine Kosten des Sportbetriebs</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5575 Verwaltungskosten</act:name>
  <act:id type="new">b81aef8519de68603f4796b599f6db4d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5575</act:code>
  <act:description>Verwaltungskosten</act:description>
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<gnc:account version="2.0.0">
  <act:name>5580 Reisekostenerstattungen</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5580</act:code>
  <act:description>Reisekostenerstattungen</act:description>
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<gnc:account version="2.0.0">
  <act:name>5585 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5585</act:code>
  <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:description>
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<gnc:account version="2.0.0">
  <act:name>5590 Reisekosten Arbeitnehmer</act:name>
  <act:id type="new">e253b9b0a43f0c6f5f57e048691b37d7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5590</act:code>
  <act:description>Reisekosten Arbeitnehmer</act:description>
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<gnc:account version="2.0.0">
  <act:name>5595 Km-Geld-Erstattung</act:name>
  <act:id type="new">19458a0aafee046720bdff3a49e3cba1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5595</act:code>
  <act:description>Km-Geld-Erstattung</act:description>
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<gnc:account version="2.0.0">
  <act:name>5600 Versicherungen</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5600</act:code>
  <act:description>Versicherungen</act:description>
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<gnc:account version="2.0.0">
  <act:name>5605 Sportkleidung</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5605</act:code>
  <act:description>Sportkleidung</act:description>
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<gnc:account version="2.0.0">
  <act:name>5610 Ausbildungskostenersatz</act:name>
  <act:id type="new">0a0bc72a07a3afe6e85e9615757b6554</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5610</act:code>
  <act:description>Ausbildungskostenersatz</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5620 Betriebskosten Fahrzeuge, Transportmittel</act:name>
  <act:id type="new">0a8bf796794dcc24315a4960ef13277d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5620</act:code>
  <act:description>Betriebskosten Fahrzeuge, Transportmittel</act:description>
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<gnc:account version="2.0.0">
  <act:name>5621 Kfz-Steuern</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
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<gnc:account version="2.0.0">
  <act:name>5744 Einnahmen aus Sportunterricht Jugendhilfe 0 % USt</act:name>
  <act:id type="new">2cc45d05fa9f576c9eb78381aa40c7e0</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5744</act:code>
  <act:description>Einnahmen aus Sportunterricht Jugendhilfe 0 % USt</act:description>
  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5750 Sport Jugendhilfe 0 % i. S. v. § 4 Nr. 25c UStG</act:name>
  <act:id type="new">867b5e1db2908720a36a16ddef8f5299</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5750</act:code>
  <act:description>Sport Jugendhilfe 0 % i. S. v. § 4 Nr. 25c UStG</act:description>
  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5752 Einnahmen aus Darbietungen Jugendlicher 0 % USt</act:name>
  <act:id type="new">ac2b4eec55f1a600eca647a7b48f8688</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5752</act:code>
  <act:description>Einnahmen aus Darbietungen Jugendlicher 0 % USt</act:description>
  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5754 Einnahmen aus Darbietungen Jugendlicher und Erwachsener 0 % USt</act:name>
  <act:id type="new">d42571a826222e88c5b423941ace9592</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5754</act:code>
  <act:description>Einnahmen aus Darbietungen Jugendlicher und Erwachsener 0 % USt</act:description>
  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
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<gnc:account version="2.0.0">
  <act:name>5760 Sonstige Einnahmen 0 % USt Zweckbetrieb Sport 2</act:name>
  <act:id type="new">3142524a78037779be1468e2865a2218</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5760</act:code>
  <act:description>Sonstige Einnahmen 0 % USt Zweckbetrieb Sport 2</act:description>
  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
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<gnc:account version="2.0.0">
  <act:name>5762 Anteilig verrechnete Einnahmen/Erlöse</act:name>
  <act:id type="new">0871ffdfbd1fb98c696a898f27a1027c</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5762</act:code>
  <act:description>Anteilig verrechnete Einnahmen/Erlöse</act:description>
  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
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  <act:name>5780 Sonstige betriebliche Erträge</act:name>
  <act:id type="new">391e9de9e9732410fe49a63b7c599a29</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5780</act:code>
  <act:description>Sonstige betriebliche Erträge</act:description>
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<gnc:account version="2.0.0">
  <act:name>5782 Veräußerungserlöse 0 % i. S. v. § 4 Nr. 12 UStG</act:name>
  <act:id type="new">63d2fd66af2046fa063dbca519183d8e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5782</act:code>
  <act:description>Veräußerungserlöse 0 % i. S. v. § 4 Nr. 12 UStG</act:description>
  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5783 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
  <act:id type="new">27905fb354df009086d6827ca952042c</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5783</act:code>
  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
</gnc:account>
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  <act:name>5784 Einnahmen aus Nebenleistungen</act:name>
  <act:id type="new">aa7f611fcbf13b587f53c61950e0ded7</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5784</act:code>
  <act:description>Einnahmen aus Nebenleistungen</act:description>
  <act:parent type="guid">34e1bcf96b4568e2e5c403c22401f020</act:parent>
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<gnc:account version="2.0.0">
  <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
  <act:id type="new">964adbc28277734805258d30ea5fdc3c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description> AUSGABEN/AUFWENDUNGEN</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5800 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren</act:name>
  <act:id type="new">bc2479e08fb8fccae0a778e301af55aa</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5800</act:code>
  <act:description>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren</act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5810 Aufwendungen für bezogene Leistungen</act:name>
  <act:id type="new">bc72b94fbf3ab368f657892675be47f9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5810</act:code>
  <act:description>Aufwendungen für bezogene Leistungen</act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5820 Personalkosten Übungsleiter, Trainer</act:name>
  <act:id type="new">6e2de766ccc4ceb7edb45a7739e744a1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5820</act:code>
  <act:description>Personalkosten Übungsleiter, Trainer</act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5822 Sonstige Personalkosten</act:name>
  <act:id type="new">2f4159fd7a94256fce02a3697db6c00d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5822</act:code>
  <act:description>Sonstige Personalkosten</act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5830 Soziale Abgaben allgemein</act:name>
  <act:id type="new">06ab81f09572957703def61fe19b0243</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5830</act:code>
  <act:description>Soziale Abgaben allgemein</act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5835 Abgaben für Altersversorgung</act:name>
  <act:id type="new">3df6656ce1b6092472c8ed05366d5b2b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5835</act:code>
  <act:description>Abgaben für Altersversorgung</act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5840 Abschreibungen Anlagevermögen Bereich 5000</act:name>
  <act:id type="new">ec3307c6652b15a47c570e10a9e256d1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5840</act:code>
  <act:description>Abschreibungen Anlagevermögen Bereich 5000</act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5844 Abschreibungen GWG</act:name>
  <act:id type="new">4edc890dd5a622d275e08d17549b18ad</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5844</act:code>
  <act:description>Abschreibungen GWG</act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5845 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
  <act:id type="new">4985e0e8160b0f726cb9f019e1812a7d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5845</act:code>
  <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5848 Kalkulatorische Abschreibungen</act:name>
  <act:id type="new">f7bd8fcd3832a05c99747df482e2bd0e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5848</act:code>
  <act:description>Kalkulatorische Abschreibungen</act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5850 Abschreibungen geleistete Ablösezahlungen</act:name>
  <act:id type="new">6de9ac01695b93d1af8f827186e71615</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5850</act:code>
  <act:description>Abschreibungen geleistete Ablösezahlungen</act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5860 Unmittelbare Kosten des Sportunterrichts </act:name>
  <act:id type="new">46b49430ca445db26e0742f86d3670fa</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5860</act:code>
  <act:description>Unmittelbare Kosten des Sportunterrichts </act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5865 Unmittelbare Kosten Darbietungen Jugendlicher und Erwachsener </act:name>
  <act:id type="new">109b21d926be71955d6a32c08bdb09ac</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5865</act:code>
  <act:description>Unmittelbare Kosten Darbietungen Jugendlicher und Erwachsener </act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5870 Sonstige Kosten Teilbereich 5700 </act:name>
  <act:id type="new">89fafccf25f5966a7179ca8657ae16fa</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5870</act:code>
  <act:description>Sonstige Kosten Teilbereich 5700 </act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5872 Sonstige Kosten sportliche Veranstaltungen </act:name>
  <act:id type="new">e400def56540913891a4f60e5bbb4c68</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5872</act:code>
  <act:description>Sonstige Kosten sportliche Veranstaltungen </act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5874 Sonstige Kosten Jugendhilfe </act:name>
  <act:id type="new">3eaa03ba0a0a127c6d7ed520587730b4</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5874</act:code>
  <act:description>Sonstige Kosten Jugendhilfe </act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5875 Einstellungen in Sonderposten mit Rücklageanteil </act:name>
  <act:id type="new">15e835d7c4feac9a2b2ba180fc444944</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5875</act:code>
  <act:description>Einstellungen in Sonderposten mit Rücklageanteil </act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5876 Reisekostenerstattung Arbeitnehmer </act:name>
  <act:id type="new">4f528667161ca7290a4987686a984d93</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5876</act:code>
  <act:description>Reisekostenerstattung Arbeitnehmer </act:description>
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<gnc:account version="2.0.0">
  <act:name>5877 Anlagenabgänge Restbuchwerte</act:name>
  <act:id type="new">b9194e6debff67adff3c26b0c9048ba1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5877</act:code>
  <act:description>Anlagenabgänge Restbuchwerte</act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5878 Betriebskosten Ausstattung, Geräte </act:name>
  <act:id type="new">6598affdd4b9968aeeb0f355394b5308</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5878</act:code>
  <act:description>Betriebskosten Ausstattung, Geräte </act:description>
  <act:parent type="guid">964adbc28277734805258d30ea5fdc3c</act:parent>
</gnc:account>
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  <act:name>5879 Steuerberatungskosten </act:name>
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  <act:code>5879</act:code>
  <act:description>Steuerberatungskosten </act:description>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>5880</act:code>
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    <cmdty:space>ISO4217</cmdty:space>
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<gnc:account version="2.0.0">
  <act:name>2 ERGEBNISBUCHUNG NACH 8980</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>Umgebuchte Einnahmen B 5000</act:name>
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  <act:type>INCOME</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:description>Gegenkonto 8980</act:description>
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  <act:name>Umgebuchte Ausgaben B 5000</act:name>
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  <act:type>EXPENSE</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5992</act:code>
  <act:description>Gegenkonto 8990</act:description>
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  <act:name>6 Erfolgskonten für andere ertragssteuerfreie Zweckbetriebe</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:name>1 SONSTIGE ZWECKBETRIEBE</act:name>
  <act:id type="new">72067f50dc3d4067cc2256f92fb40779</act:id>
  <act:type>INCOME</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
  <act:name>2 SONSTIGE ZWECKBETRIEBE 2 (UST-FREI) </act:name>
  <act:id type="new">f67b7d4a771552104340ca6a665ea784</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description> SONSTIGE ZWECKBETRIEBE 2 (UST-FREI) </act:description>
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  <act:name>1 EINNAHMEN/ERTRÄGE </act:name>
  <act:id type="new">25610788b774bd30b257f5b2cf772ed8</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description> EINNAHMEN/ERTRÄGE </act:description>
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  <act:name>6500 Umsatzerlöse </act:name>
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  <act:type>INCOME</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6500</act:code>
  <act:description>Umsatzerlöse </act:description>
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<gnc:account version="2.0.0">
  <act:name>6505 Umsatzerlöse 0 % </act:name>
  <act:id type="new">61305013741073e790767b0db3a6be17</act:id>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6505</act:code>
  <act:description>Umsatzerlöse 0 % </act:description>
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<gnc:account version="2.0.0">
  <act:name>6510 Eintrittsgelder 0 % </act:name>
  <act:id type="new">17bdfbef95732a8cae6b26c6ca77654c</act:id>
  <act:type>INCOME</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6510</act:code>
  <act:description>Eintrittsgelder 0 % </act:description>
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  <act:name>6515 Einnahmen aus Programmverkauf </act:name>
  <act:id type="new">f9bea148c10398210633f54e3271d87f</act:id>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6515</act:code>
  <act:description>Einnahmen aus Programmverkauf </act:description>
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<gnc:account version="2.0.0">
  <act:name>6520 Einnahmen aus Unterricht i. S. v. § 4 Nr. 22a UStG </act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6520</act:code>
  <act:description>Einnahmen aus Unterricht i. S. v. § 4 Nr. 22a UStG </act:description>
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  <act:name>6525 Einnahmen kulturelle Veranstaltungen Jugendhilfe</act:name>
  <act:id type="new">82cada0c473565253772c8b7d00b6f00</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6525</act:code>
  <act:description>Einnahmen kulturelle Veranstaltungen Jugendhilfe</act:description>
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<gnc:account version="2.0.0">
  <act:name>6550 Bestandsveränderung </act:name>
  <act:id type="new">a2b9d8491889e6261616a770376c27e7</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6550</act:code>
  <act:description>Bestandsveränderung </act:description>
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  <act:name>6555 Andere aktivierte Eigenleistungen </act:name>
  <act:id type="new">26bbabb62a857724cb2332e50a17313a</act:id>
  <act:type>INCOME</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6555</act:code>
  <act:description>Andere aktivierte Eigenleistungen </act:description>
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  <act:name>6560 Sonstige betriebliche Erträge</act:name>
  <act:id type="new">2cede00adc7a2611a9293a35e929b28e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6560</act:code>
  <act:description>Sonstige betriebliche Erträge</act:description>
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  <act:name>6565 Einnahmen aus Nebenleistungen </act:name>
  <act:id type="new">579b8a0771670e798de33fdc7d1e304c</act:id>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6565</act:code>
  <act:description>Einnahmen aus Nebenleistungen </act:description>
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  <act:name>6570 Veranstaltungsgebundene Zuschüsse</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6570</act:code>
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<gnc:account version="2.0.0">
  <act:name>6575 Anteilige verrechnete Einnahmen/Umlagen</act:name>
  <act:id type="new">97864557ef074c68d8b1caa8f482a8da</act:id>
  <act:type>INCOME</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6575</act:code>
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  <act:name>6580 Verkaufserlöse Anlagevermögen Zweckbetriebe 0 % </act:name>
  <act:id type="new">6f0c94619aa2252e73663c480f0a585d</act:id>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:description>Verkaufserlöse Anlagevermögen Zweckbetriebe 0 % </act:description>
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<gnc:account version="2.0.0">
  <act:name>6582 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil </act:name>
  <act:id type="new">8e0fa17a4340b23c7e322f1b96b4daf8</act:id>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6582</act:code>
  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil </act:description>
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  <act:name>6585 Unentgeltliche Wertabgaben 0 % USt </act:name>
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    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6585</act:code>
  <act:description>Unentgeltliche Wertabgaben 0 % USt </act:description>
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  <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>6710 Aufwandsentschädigung § 3 Nr. 26 EStG</act:name>
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  <act:name>6715 Aushilfslöhne</act:name>
  <act:id type="new">cbde05d8b0ec60d716925d2f1e065b72</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6715</act:code>
  <act:description>Aushilfslöhne</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6750 Soziale Abgaben</act:name>
  <act:id type="new">47e2e6916cf3651b3554abced19986c6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6750</act:code>
  <act:description>Soziale Abgaben</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6755 Abgeführte Lohnsteuer</act:name>
  <act:id type="new">ac6e9a2800a335ae97f0cb39e9d5dffc</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6755</act:code>
  <act:description>Abgeführte Lohnsteuer</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6760 Freiwillige soziale Aufwendungen</act:name>
  <act:id type="new">52614a013acf0d141f3d8a5c506e9ed9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6760</act:code>
  <act:description>Freiwillige soziale Aufwendungen</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6775 Abgaben für Altersversorgung</act:name>
  <act:id type="new">736a1738fe61b04c367bf385b875f91f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6775</act:code>
  <act:description>Abgaben für Altersversorgung</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6780 Abschreibungen Anlagevermögen</act:name>
  <act:id type="new">1cc6e9bf90c4d796c0d869fa988e2aae</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6780</act:code>
  <act:description>Abschreibungen Anlagevermögen</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6785 Abschreibungen GWG</act:name>
  <act:id type="new">b31eec31da9f605921b71ab82ad11bb1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6785</act:code>
  <act:description>Abschreibungen GWG</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6786 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
  <act:id type="new">250fcb11bdabce407c31e41bf4f363e7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6786</act:code>
  <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6800 Sonstige betriebliche Aufwendungen</act:name>
  <act:id type="new">1b17b9674736af4e30ff54692bd8f586</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6800</act:code>
  <act:description>Sonstige betriebliche Aufwendungen</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6805 Bewirtungskosten</act:name>
  <act:id type="new">f9010f685b85e519419f5b3990f11b91</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6805</act:code>
  <act:description>Bewirtungskosten</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6810 Reisekosten</act:name>
  <act:id type="new">ce514e5a9da7f14c590cc8ad3c84d343</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6810</act:code>
  <act:description>Reisekosten</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6815 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
  <act:id type="new">45f4b016aaa023b575aca5aef3abfdfe</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6815</act:code>
  <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6820 Reisekosten Arbeitnehmer</act:name>
  <act:id type="new">b753ce6c4c97141f34b87129c314acd6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6820</act:code>
  <act:description>Reisekosten Arbeitnehmer</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6825 Km-Geld-Erstattung</act:name>
  <act:id type="new">091c088fce210b8f1f4b06c05b29f697</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6825</act:code>
  <act:description>Km-Geld-Erstattung</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6830 Gebäudekosten</act:name>
  <act:id type="new">ad6fccc471f426c3e9928eb6fbcc61da</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6830</act:code>
  <act:description>Gebäudekosten</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6831 Strom</act:name>
  <act:id type="new">1d4decaad40240e8a7f2343eb8564445</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6831</act:code>
  <act:description>Strom</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6832 Wasser</act:name>
  <act:id type="new">9db2b1ad2da8777e3d4f146fcb87ca77</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6832</act:code>
  <act:description>Wasser</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6833 Gas, Heizung</act:name>
  <act:id type="new">23f4dee077ff59bc1ab3571dd7d3f396</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6833</act:code>
  <act:description>Gas, Heizung</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6834 Sonstige Raumkosten</act:name>
  <act:id type="new">ef633fa31322b5b08fbea4341a58a070</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6834</act:code>
  <act:description>Sonstige Raumkosten</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6835 Gema-Gebühren</act:name>
  <act:id type="new">fea50e56dae29925e835a01b77453299</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6835</act:code>
  <act:description>Gema-Gebühren</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6839 Miete, Pacht</act:name>
  <act:id type="new">57d6c28af511787415a1b008204de675</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6839</act:code>
  <act:description>Miete, Pacht</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6840 Verwaltungskosten</act:name>
  <act:id type="new">464c165185346e2ef88251a1b51bafe0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6840</act:code>
  <act:description>Verwaltungskosten</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6841 Porto, Telefon, Bürobedarf</act:name>
  <act:id type="new">b0cdb5f4636a40854da80269ff968642</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6841</act:code>
  <act:description>Porto, Telefon, Bürobedarf</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6845 Geschenke abzugsfähig</act:name>
  <act:id type="new">cc5e7f5a2291c73a31757d9c678d0d62</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6845</act:code>
  <act:description>Geschenke abzugsfähig</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6850 Fahrzeuge, Transportmittel</act:name>
  <act:id type="new">a9e69e5c38ea76a3a7127d45e77bdbef</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6850</act:code>
  <act:description>Fahrzeuge, Transportmittel</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6853 Versicherungen</act:name>
  <act:id type="new">102aee09b1cb3a31cc44949883f4722e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6853</act:code>
  <act:description>Versicherungen</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6855 Verrechnete / aufgeteilte Kosten</act:name>
  <act:id type="new">71768e0df4b52ae2444d27da12ea7af8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6855</act:code>
  <act:description>Verrechnete / aufgeteilte Kosten</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6860 Anteilige Zinsaufwendungen</act:name>
  <act:id type="new">d957c3c280272827296d74cc756d5c85</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6860</act:code>
  <act:description>Anteilige Zinsaufwendungen</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6862 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
  <act:id type="new">56912e31eb69973e17e23a8f2a639e20</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6862</act:code>
  <act:description>Einstellungen in Sonderposten mit Rücklageanteil</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6863 Anlagenabgänge Restbuchwerte</act:name>
  <act:id type="new">5ce58fe2cd9c531df7cd1bef1ae51919</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6863</act:code>
  <act:description>Anlagenabgänge Restbuchwerte</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6864 Steuerberatungskosten</act:name>
  <act:id type="new">22981b34f803e57e60626f002679cb43</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6864</act:code>
  <act:description>Steuerberatungskosten</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6865 Anteilige Umsatzsteuerzahlungen</act:name>
  <act:id type="new">dd48c0c6af0c3c0542e9f27e24409abb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6865</act:code>
  <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6875 Abziehbare Vorsteuer</act:name>
  <act:id type="new">8395dfd62e6d43980f3710f5474ff872</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6875</act:code>
  <act:description>Abziehbare Vorsteuer</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6877 Nicht abziehbare Vorsteuer</act:name>
  <act:id type="new">b69e3731ca4e9fd9e95ba4b811335338</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6877</act:code>
  <act:description>Nicht abziehbare Vorsteuer</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6880 Aufzuteilende Vorsteuer</act:name>
  <act:id type="new">d90f0f6ccc186a46fea91a3ede683b65</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6880</act:code>
  <act:description>Aufzuteilende Vorsteuer</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6885 Aufzuteilende Posten Teilbereich 6500</act:name>
  <act:id type="new">ca9bd69ffaffa86aee74dd847d2e7da1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6885</act:code>
  <act:description>Aufzuteilende Posten Teilbereich 6500</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6890 Unmittelbare Kosten des Unterrichts</act:name>
  <act:id type="new">62badf6e94aa79620c992cd74eccacbc</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6890</act:code>
  <act:description>Unmittelbare Kosten des Unterrichts</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6895 Unmittelbare Kosten Darbietung Jugendlicher und Erwachsene</act:name>
  <act:id type="new">ce30802b3d83d06bbaeedffdf09e4f04</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6895</act:code>
  <act:description>Unmittelbare Kosten Darbietung Jugendlicher und Erwachsene</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6950 Zinsen und ähnliche Aufwendungen</act:name>
  <act:id type="new">f43ccc4dc9e06a712b5deb668a2ea64d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6950</act:code>
  <act:description>Zinsen und ähnliche Aufwendungen</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6960 Außerordentliche Erträge</act:name>
  <act:id type="new">ad175fbc8f6e506edd9548de410b2033</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6960</act:code>
  <act:description>Außerordentliche Erträge</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6965 Außerordentliche Aufwendungen</act:name>
  <act:id type="new">05b28c2dbf9663358ace56afc964ac0a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6965</act:code>
  <act:description>Außerordentliche Aufwendungen</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6975 Sonstige Steuern</act:name>
  <act:id type="new">a5cf12c9d72e6ee0c66dee73aa0c482b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6975</act:code>
  <act:description>Sonstige Steuern</act:description>
  <act:parent type="guid">681f5921028a3ce89d6db6d99bf39310</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1 SONSTIGE ZWECKBETRIEBE 2 (UST-PFLICHTIG) </act:name>
  <act:id type="new">dfab753344bd204ad3f8fd861a884b98</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:parent type="guid">72067f50dc3d4067cc2256f92fb40779</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
  <act:id type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Erträge</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>6000 Umsatzerlöse</act:name>
  <act:id type="new">1c5a94f67d14ab833181ba06c12ed321</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6000</act:code>
  <act:description>Umsatzerlöse</act:description>
  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6005 Umsatzerlöse 7 %</act:name>
  <act:id type="new">af7a36f12aba022cde2b7e80ad86a97e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6005</act:code>
  <act:description>Umsatzerlöse 7 %</act:description>
  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6008 Vermietung Sportanlagen an Mitglieder</act:name>
  <act:id type="new">960a9a04f737ddf1cc8adc0ca5a5324c</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6008</act:code>
  <act:description>Vermietung Sportanlagen an Mitglieder</act:description>
  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6010 Eintrittsgelder</act:name>
  <act:id type="new">b03d16495269da7297b58dadfe0c2ea0</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6010</act:code>
  <act:description>Eintrittsgelder</act:description>
  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6012 Zuwendungen Dritter (Sponsoren) 7 %</act:name>
  <act:id type="new">72f92966a9d3b967513e2ffa26d0745b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6012</act:code>
  <act:description>Zuwendungen Dritter (Sponsoren) 7 %</act:description>
  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6015 Einnahmen aus Programmverkauf</act:name>
  <act:id type="new">ab40ca1fdb06d2509028c701b52c6d3d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6015</act:code>
  <act:description>Einnahmen aus Programmverkauf</act:description>
  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6050 Bestandsveränderung</act:name>
  <act:id type="new">4255076b4ed7918fb2e9f3f159fa243d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6050</act:code>
  <act:description>Bestandsveränderung</act:description>
  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6055 Andere aktivierte Eigenleistungen</act:name>
  <act:id type="new">bd55ddd8726e06c79dc5b829f591aaef</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6055</act:code>
  <act:description>Andere aktivierte Eigenleistungen</act:description>
  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6060 Sonstige betriebliche Erträge</act:name>
  <act:id type="new">939cb3daf4d304c485525021a0c9ac46</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6060</act:code>
  <act:description>Sonstige betriebliche Erträge</act:description>
  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6065 Einnahmen aus Nebenleistungen</act:name>
  <act:id type="new">9141558f043753f1744d32451d246515</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6065</act:code>
  <act:description>Einnahmen aus Nebenleistungen</act:description>
  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6070 Veranstaltungsgebundene Zuschüsse</act:name>
  <act:id type="new">e956e644ce350352fc7659856eca140b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6070</act:code>
  <act:description>Veranstaltungsgebundene Zuschüsse</act:description>
  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6075 Anteilige verrechnete Einnahmen/Umlagen</act:name>
  <act:id type="new">46a270c6b95a2a8ae197a4d2cdbe863c</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6075</act:code>
  <act:description>Anteilige verrechnete Einnahmen/Umlagen</act:description>
  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6080 Verkaufserlöse Anlagevermögen Zweckbetriebe 7 %</act:name>
  <act:id type="new">cecac8b504aa48253ec3e57a40a169f7</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6080</act:code>
  <act:description>Verkaufserlöse Anlagevermögen Zweckbetriebe 7 %</act:description>
  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6082 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
  <act:id type="new">b7201638b6b27d4c05869438eedeec69</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6082</act:code>
  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6085 Unentgeltliche Wertabgaben 7 % USt</act:name>
  <act:id type="new">ca2eed7fb1d8d700243d9f367844b2bd</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6085</act:code>
  <act:description>Unentgeltliche Wertabgaben 7 % USt</act:description>
  <act:parent type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
  <act:id type="new">f186ec8ae9827be57ea4ce33f2d92350</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> AUSGABEN/AUFWENDUNGEN</act:description>
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<gnc:account version="2.0.0">
  <act:name>6170 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe</act:name>
  <act:id type="new">b5fd2488a510104cc39d8ed23f146ac5</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6170</act:code>
  <act:description>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6180 Aufwendungen für bezogene Leistungen</act:name>
  <act:id type="new">00938a19bfc38099de5c8d4e06410dd7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6180</act:code>
  <act:description>Aufwendungen für bezogene Leistungen</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6200 Löhne und Gehälter</act:name>
  <act:id type="new">deb4788316b9ffbef1dfffb2575bc400</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6200</act:code>
  <act:description>Löhne und Gehälter</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6205 Personalkosten Übungsleiter</act:name>
  <act:id type="new">28a780eb86019f5c1f6620b4017a74ae</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6205</act:code>
  <act:description>Personalkosten Übungsleiter</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6210 Aufwandsentschädigung § 3 Nr. 26 EStG</act:name>
  <act:id type="new">90ab475a5009f6a794a49294da198e74</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6210</act:code>
  <act:description>Aufwandsentschädigung § 3 Nr. 26 EStG</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6215 Aushilfslöhne</act:name>
  <act:id type="new">e55f0cf322358864ef660778adc6c3f3</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6215</act:code>
  <act:description>Aushilfslöhne</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6250 Soziale Abgaben</act:name>
  <act:id type="new">734bb84b56382d14b341386ec2e965a7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6250</act:code>
  <act:description>Soziale Abgaben</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6255 Abgeführte Lohnsteuer</act:name>
  <act:id type="new">b626fc3eda022f2c8cdb034a7e8fc42c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6255</act:code>
  <act:description>Abgeführte Lohnsteuer</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6260 Freiwillige soziale Aufwendungen</act:name>
  <act:id type="new">8340ab30b533defd0e581a36581bd5a4</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6260</act:code>
  <act:description>Freiwillige soziale Aufwendungen</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6275 Abgaben für Altersversorgung</act:name>
  <act:id type="new">40135746eaf98737faacdb49ccde2cf7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6275</act:code>
  <act:description>Abgaben für Altersversorgung</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6280 Abschreibungen Anlagevermögen</act:name>
  <act:id type="new">ad210eefacb75ec1f32f62e7da311810</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6280</act:code>
  <act:description>Abschreibungen Anlagevermögen</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6285 Abschreibungen GWG</act:name>
  <act:id type="new">af5dde0d82b08bde7c6607157100c773</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6285</act:code>
  <act:description>Abschreibungen GWG</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6286 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
  <act:id type="new">5ffb7fed0b54172e6c6bd7243d3c906e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6286</act:code>
  <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6300 Sonstige betriebliche Aufwendungen </act:name>
  <act:id type="new">d5d206d8f664967b3e6bba0f3819309d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6300</act:code>
  <act:description>Sonstige betriebliche Aufwendungen </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6301 Werbekosten</act:name>
  <act:id type="new">03a4414831d80bb76b493a3db4804500</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6301</act:code>
  <act:description>Werbekosten</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6302 Reparaturkosten Ausstattung </act:name>
  <act:id type="new">b3e5462f6d9e6255cec324d6cb99581f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6302</act:code>
  <act:description>Reparaturkosten Ausstattung </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6303 Transportkosten </act:name>
  <act:id type="new">d5999359675ca2ad4225f0fbeba3ccb0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6303</act:code>
  <act:description>Transportkosten </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6305 Bewirtungskosten </act:name>
  <act:id type="new">11fa66208399bf4bfe37381320b72a61</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6305</act:code>
  <act:description>Bewirtungskosten </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6310 Reisekosten </act:name>
  <act:id type="new">543a03606a79d2b237da88285a277beb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6310</act:code>
  <act:description>Reisekosten </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6315 Reisekosten Arbeitnehmer Verpflegungsmehraufwand </act:name>
  <act:id type="new">b563dec1827a816f231113b4b2b65e31</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6315</act:code>
  <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6320 Reisekosten Arbeitnehmer</act:name>
  <act:id type="new">61cb4a1898daf1e30009219d00e242ab</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6320</act:code>
  <act:description>Reisekosten Arbeitnehmer</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6325 Km-Geld-Erstattung</act:name>
  <act:id type="new">e6b6ce7991e8026d5a4a216e37161851</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6325</act:code>
  <act:description>Km-Geld-Erstattung</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6328 Veranstaltungsabhängige Kosten</act:name>
  <act:id type="new">66b21f8c238d2955fe8be99180a70e83</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6328</act:code>
  <act:description>Veranstaltungsabhängige Kosten</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6329 Reinigungskosten</act:name>
  <act:id type="new">68e3736cfa9078f5e53b22ec8ccd1928</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6329</act:code>
  <act:description>Reinigungskosten</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6330 Gebäudekosten</act:name>
  <act:id type="new">5e54a02c3d2a11e6d88a77709884236d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6330</act:code>
  <act:description>Gebäudekosten</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6331 Strom </act:name>
  <act:id type="new">baa84d0e2b43693aa5e2323cef7d8a81</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6331</act:code>
  <act:description>Strom </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6332 Wasser </act:name>
  <act:id type="new">e416ffa8a1b417b215bc5b61d1898a1a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6332</act:code>
  <act:description>Wasser </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6333 Gas, Heizung </act:name>
  <act:id type="new">dc6a00c5dcb31abcf83b8f00a3230d10</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6333</act:code>
  <act:description>Gas, Heizung </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6334 Sonstige Raumkosten </act:name>
  <act:id type="new">15f146c831908dcbd91e0d13416a6ac1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6334</act:code>
  <act:description>Sonstige Raumkosten </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6335 Gema-Gebühren</act:name>
  <act:id type="new">ab68ed793bb04475b6179cefd12fab2e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6335</act:code>
  <act:description>Gema-Gebühren</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6336 Musikkosten </act:name>
  <act:id type="new">e6349ea9fe76f932d35d9a39dedf1803</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6336</act:code>
  <act:description>Musikkosten </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6339 Miete, Pacht </act:name>
  <act:id type="new">e6859fbe3eac4f77c7ec70ad7643bd38</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6339</act:code>
  <act:description>Miete, Pacht </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6340 Verwaltungskosten </act:name>
  <act:id type="new">de52b4571352729eea3ac6982a0ebe71</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6340</act:code>
  <act:description>Verwaltungskosten </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6341 Porto, Telefon, Bürobedarf </act:name>
  <act:id type="new">934ae10938eed5ce75b81f58261ff088</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6341</act:code>
  <act:description>Porto, Telefon, Bürobedarf </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6342 Literatur, Zeitschriften, Bücher</act:name>
  <act:id type="new">3ab299fdc176f4061a32046a2632adde</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6342</act:code>
  <act:description>Literatur, Zeitschriften, Bücher</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6345 Geschenke abzugsfähig </act:name>
  <act:id type="new">1b89c0a7f4b9ca85916ff37ba552a7df</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6345</act:code>
  <act:description>Geschenke abzugsfähig </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6346 Repräsentationskosten</act:name>
  <act:id type="new">7f1100a52c9733e3b3e86be04cdaf017</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6346</act:code>
  <act:description>Repräsentationskosten</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6350 Fahrzeuge, Transportmittel</act:name>
  <act:id type="new">5b2b9b39cdb10405854e533a31ba976e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6350</act:code>
  <act:description>Fahrzeuge, Transportmittel</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
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  <act:name>6353 Versicherungen</act:name>
  <act:id type="new">ef7252723bac293094396f87a6c0f116</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6353</act:code>
  <act:description>Versicherungen</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
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<gnc:account version="2.0.0">
  <act:name>6355 Verrechnete / aufgeteilte Kosten</act:name>
  <act:id type="new">a3406285576057bad57c2389ee40a15b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6355</act:code>
  <act:description>Verrechnete / aufgeteilte Kosten</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6360 Anteilige Zinsaufwendungen</act:name>
  <act:id type="new">4724194bcd75ae4c1ddcdb387e7c4d4f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6360</act:code>
  <act:description>Anteilige Zinsaufwendungen</act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6362 Einstellungen in Sonderposten mit Rücklageanteil </act:name>
  <act:id type="new">da916b032b26d99f84133ab7c90b36ac</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6362</act:code>
  <act:description>Einstellungen in Sonderposten mit Rücklageanteil </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6363 Anlagenabgänge Restbuchwerte </act:name>
  <act:id type="new">8b552d14c0ef7819b83e98ac8dd06b43</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6363</act:code>
  <act:description>Anlagenabgänge Restbuchwerte </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6364 Steuerberatungskosten </act:name>
  <act:id type="new">06d5a0fdd00d85cb208d6e4ea84f0392</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6364</act:code>
  <act:description>Steuerberatungskosten </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6365 Anteilige Umsatzsteuerzahlungen3) </act:name>
  <act:id type="new">16f0d00b66491ca9187410d8adecfc46</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6365</act:code>
  <act:description>Anteilige Umsatzsteuerzahlungen3) </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6375 Abziehbare Vorsteuer3) </act:name>
  <act:id type="new">acf3b7c1ce058c954f25a10afab827d8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6375</act:code>
  <act:description>Abziehbare Vorsteuer3) </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6377 Nicht abziehbare Vorsteuer </act:name>
  <act:id type="new">f2b021fb13472d1be92dc99404382fbf</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6377</act:code>
  <act:description>Nicht abziehbare Vorsteuer </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6380 Aufzuteilende Vorsteuer3) </act:name>
  <act:id type="new">f1de548ea16408732795494f8dbb9112</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6380</act:code>
  <act:description>Aufzuteilende Vorsteuer3) </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6385 Aufzuteilende Posten Teilbereich 6000 </act:name>
  <act:id type="new">ab4a6b3759bca3c58174568bfbe859a9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6385</act:code>
  <act:description>Aufzuteilende Posten Teilbereich 6000 </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
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  <act:name>6450 Zinsen und ähnliche Aufwendungen </act:name>
  <act:id type="new">23f46d4f75f9218cff076b1ab979fe35</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6450</act:code>
  <act:description>Zinsen und ähnliche Aufwendungen </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
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  <act:name>6460 Außerordentliche Erträge </act:name>
  <act:id type="new">cbe91b74fc843820f4a6e135ba597455</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6460</act:code>
  <act:description>Außerordentliche Erträge </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
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  <act:name>6465 Außerordentliche Aufwendungen </act:name>
  <act:id type="new">d8b69a43477bc2108cf2981eac4d2154</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6465</act:code>
  <act:description>Außerordentliche Aufwendungen </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
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  <act:name>6475 Sonstige Steuern </act:name>
  <act:id type="new">7e523236de22f14fd6866fb0415a688b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6475</act:code>
  <act:description>Sonstige Steuern </act:description>
  <act:parent type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2 ERGEBNISUMBUCHUNG NACH 8980</act:name>
  <act:id type="new">964bffe8b328753e2649fb9fbdd8227b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> ERGEBNISUMBUCHUNG NACH 8980</act:description>
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      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">5bd71c60656fb07a79b9f6682e3f1406</act:parent>
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  <act:name>6990 Umgebuchte Einnahmen B 6000 (Gegenkonto 8980)</act:name>
  <act:id type="new">7e6f068d24513556306484b214d2abbf</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6990</act:code>
  <act:description>Umgebuchte Einnahmen B 6000 (Gegenkonto 8980)</act:description>
  <act:parent type="guid">964bffe8b328753e2649fb9fbdd8227b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6992 Umgebuchte Ausgaben B 6000 (Gegenkonto 8990)</act:name>
  <act:id type="new">fb1849f6b4b4d62f62a875a12bc495a7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6992</act:code>
  <act:description>Umgebuchte Ausgaben B 6000 (Gegenkonto 8990)</act:description>
  <act:parent type="guid">964bffe8b328753e2649fb9fbdd8227b</act:parent>
</gnc:account>
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  <act:name>7 Erfolgskonten für ertragssteuerpflichtige Geschäftsbetriebe Sport</act:name>
  <act:id type="new">fcdf8d69d63a7c4dce86af599c14ea1c</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Betriebseinnahmen und Betriebsausgaben aus nicht steuerbegünstigten sportlichen Betätigungen gemeinnütziger Vereine und nicht gemeinnütziger Vereine (Tätigkeitsbereich 7000)</slot:value>
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  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1 GESCHÄFTSBETRIEBE SPORT </act:name>
  <act:id type="new">ccc8f0e501bac62254681682c6d9d2c1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> GESCHÄFTSBETRIEBE SPORT </act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">fcdf8d69d63a7c4dce86af599c14ea1c</act:parent>
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<gnc:account version="2.0.0">
  <act:name>1 GESCHÄFTSBETRIEBE SPORT (UST-PFLICHTIG) </act:name>
  <act:id type="new">92049a6789e75d23821d54eb7427722d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> GESCHÄFTSBETRIEBE SPORT (UST-PFLICHTIG) </act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">ccc8f0e501bac62254681682c6d9d2c1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
  <act:id type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Erträge</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
  <act:parent type="guid">92049a6789e75d23821d54eb7427722d</act:parent>
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  <act:name>7000 Einnahmen aus Geschäftsbetrieben Sport</act:name>
  <act:id type="new">a2d322642d76c5199c143cfae985e424</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7000</act:code>
  <act:description>Einnahmen aus Geschäftsbetrieben Sport</act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
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  <act:name>7002 Einnahmen 19 % USt Sport 3 </act:name>
  <act:id type="new">0ecf5ef002efc4be284add8af4a4ec8e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7002</act:code>
  <act:description>Einnahmen 19 % USt Sport 3 </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7004 Eintritt aus Wettkämpfen 19 % USt </act:name>
  <act:id type="new">5669f0d19b127674ea15450a9573071b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7004</act:code>
  <act:description>Eintritt aus Wettkämpfen 19 % USt </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7006 Eintritt aus Fußballspielen 19 % USt </act:name>
  <act:id type="new">753d126322fb5a63b69322b95a5295d3</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7006</act:code>
  <act:description>Eintritt aus Fußballspielen 19 % USt </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7008 Eintritt aus Sportturnieren 19 % USt </act:name>
  <act:id type="new">ae56dac7cd0f4e250cd53021f376564d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7008</act:code>
  <act:description>Eintritt aus Sportturnieren 19 % USt </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7010 Eintritt aus sonstigen Sportveranstaltungen 19 % USt</act:name>
  <act:id type="new">c1c312d3cbcaca3288ddf1c36aa2576f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7010</act:code>
  <act:description>Eintritt aus sonstigen Sportveranstaltungen 19 % USt</act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7012 Zuwendungen Dritter (Sponsoren) 19 % USt </act:name>
  <act:id type="new">0e00c256a5f234ec9c5d80fab82869f6</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7012</act:code>
  <act:description>Zuwendungen Dritter (Sponsoren) 19 % USt </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7021 Eintrittsgelder aus Sport 1 (19 % USt) </act:name>
  <act:id type="new">ab6a2d92a8332b834aec4056769c25f2</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7021</act:code>
  <act:description>Eintrittsgelder aus Sport 1 (19 % USt) </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7022 Eintrittsgelder aus Sport 2 (19 % USt) </act:name>
  <act:id type="new">3b61655aa0ab88d1335c9dc4f94d4c5a</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7022</act:code>
  <act:description>Eintrittsgelder aus Sport 2 (19 % USt) </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7023 Eintrittsgelder aus Sport 3 (19 % USt) </act:name>
  <act:id type="new">5db2db0705cd4299f15873af59c52fe1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7023</act:code>
  <act:description>Eintrittsgelder aus Sport 3 (19 % USt) </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7050 Einnahmen aus Fußballspielen mit Lizenzspielern</act:name>
  <act:id type="new">97c955432a3f0f6f0a5a80ed2e30039e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7050</act:code>
  <act:description>Einnahmen aus Fußballspielen mit Lizenzspielern</act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7052 Eintrittsgelder 19 % USt </act:name>
  <act:id type="new">5f8a0cd0d584e53eda66a2003c698f9b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7052</act:code>
  <act:description>Eintrittsgelder 19 % USt </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7054 Einnahmen aus Ablösesummen 19 % USt </act:name>
  <act:id type="new">0321b7b84ab656ca88da26e8a9550350</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7054</act:code>
  <act:description>Einnahmen aus Ablösesummen 19 % USt </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7100 Sonstige Einnahmen Geschäftsbetrieb Sport 3 </act:name>
  <act:id type="new">70017c60b2d0bf675f8c267a2669239b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7100</act:code>
  <act:description>Sonstige Einnahmen Geschäftsbetrieb Sport 3 </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7102 Anteilige/verrechnete Einnahmen </act:name>
  <act:id type="new">1124e3309f03822d975a5075201f8dff</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7102</act:code>
  <act:description>Anteilige/verrechnete Einnahmen </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7104 Sonstige Erträge </act:name>
  <act:id type="new">5336a3e2d82d8ec16b3bde33cb7fd450</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7104</act:code>
  <act:description>Sonstige Erträge </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7106 Einnahmen aus Sportkursen/-lehrgängen mit bezahlten Sportlern </act:name>
  <act:id type="new">f2cca1adc888f2054dd5c7c0530cd975</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7106</act:code>
  <act:description>Einnahmen aus Sportkursen/-lehrgängen mit bezahlten Sportlern </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7150 Einnahmen aus Ablöse bezahlter Sportler 19 % USt</act:name>
  <act:id type="new">a4571f5422f84a644cc7319fb3d95c59</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7150</act:code>
  <act:description>Einnahmen aus Ablöse bezahlter Sportler 19 % USt</act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7152 Verkaufserlöse Anlagevermögen Teilbereich 7001 19 % USt </act:name>
  <act:id type="new">731e1ca3ebc1f52990b2b632e5244cf3</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7152</act:code>
  <act:description>Verkaufserlöse Anlagevermögen Teilbereich 7001 19 % USt </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7154 Einnahmen aus Nebenleistungen</act:name>
  <act:id type="new">af500a7fe08f4f14bb7b538d5abf75db</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7154</act:code>
  <act:description>Einnahmen aus Nebenleistungen</act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7160 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
  <act:id type="new">6c8071996e7d7c6492f9e94239460d76</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7160</act:code>
  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7190 Zuschreibungen </act:name>
  <act:id type="new">bd73ecad9bb8739180b0844d5ee90f75</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7190</act:code>
  <act:description>Zuschreibungen </act:description>
  <act:parent type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2 AUSGABEN/AUFWENDUNGEN </act:name>
  <act:id type="new">e7260990015599ba55ad563fdb47e6f2</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> AUSGABEN/AUFWENDUNGEN </act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7200 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren </act:name>
  <act:id type="new">78f2120f98f793b09e0f05979a72543b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7200</act:code>
  <act:description>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren </act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7210 Aufwendungen für bezogene Leistungen</act:name>
  <act:id type="new">9eb39e1badc573df577c6c17b0ffd466</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7210</act:code>
  <act:description>Aufwendungen für bezogene Leistungen</act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7220 Löhne und Gehälter </act:name>
  <act:id type="new">685ea2301865bfa386cb34d582e6f177</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7220</act:code>
  <act:description>Löhne und Gehälter </act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7222 Vergütungen an Sportler </act:name>
  <act:id type="new">fea4999e6b27022322315e695d715c86</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7222</act:code>
  <act:description>Vergütungen an Sportler </act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7224 Vergütungen i. S. v. § 67a Abs. 3 Satz 3 AO </act:name>
  <act:id type="new">05eaf64de7b934cab1f9dfcee01ca1ad</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7224</act:code>
  <act:description>Vergütungen i. S. v. § 67a Abs. 3 Satz 3 AO </act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7226 Sportvergütungen an Aktive </act:name>
  <act:id type="new">7462bce9ffb4072a920ccca3e10ae0dd</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7226</act:code>
  <act:description>Sportvergütungen an Aktive </act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7228 Sonstige Vergütungen an Aktive </act:name>
  <act:id type="new">64a07843c48ebe3d944c0b7dc4c3b2f9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7228</act:code>
  <act:description>Sonstige Vergütungen an Aktive </act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7232 Personalkosten Trainer, Übungsleiter </act:name>
  <act:id type="new">be949b7064095bdbf645167b89155709</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7232</act:code>
  <act:description>Personalkosten Trainer, Übungsleiter </act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7234 Sonstige Personalkosten </act:name>
  <act:id type="new">3f378287690465417ef23d5ce5ec99a2</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7234</act:code>
  <act:description>Sonstige Personalkosten </act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7236 Aushilfslöhne </act:name>
  <act:id type="new">5c5081ebedf7007bca9adb1dc0ca42e8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7236</act:code>
  <act:description>Aushilfslöhne </act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7250 Sozialversicherungsbeiträge </act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7250</act:code>
  <act:description>Sozialversicherungsbeiträge </act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7252 Abgeführte Lohnsteuer</act:name>
  <act:id type="new">10b9c387633466848e92b977bf04e1ce</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7252</act:code>
  <act:description>Abgeführte Lohnsteuer</act:description>
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<gnc:account version="2.0.0">
  <act:name>7265 Abgaben für Altersversorgung </act:name>
  <act:id type="new">3150f44c90720263a91cc23cd306f0c5</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7265</act:code>
  <act:description>Abgaben für Altersversorgung </act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
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  <act:name>7270 Abschreibungen Anlagevermögen Teilbereich 7000</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7270</act:code>
  <act:description>Abschreibungen Anlagevermögen Teilbereich 7000</act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7274 Abschreibungen GWG</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7274</act:code>
  <act:description>Abschreibungen GWG</act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7275 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
  <act:id type="new">7cdf73fc88a218bdbc20946b49233f6e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7275</act:code>
  <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
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  <act:name>7278 Kalkulatorische Abschreibungen</act:name>
  <act:id type="new">176b2247a134e62aa04dbb87ff36d83c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7278</act:code>
  <act:description>Kalkulatorische Abschreibungen</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7280 Abschreibungen auf Umlaufvermögen, unüblich hoch</act:name>
  <act:id type="new">1fc451b45a09863d1bc6b454cd2d912e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7280</act:code>
  <act:description>Abschreibungen auf Umlaufvermögen, unüblich hoch</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7300 Reisekosten</act:name>
  <act:id type="new">a4db6773a5cfafa254493c7f15c35288</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7300</act:code>
  <act:description>Reisekosten</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7302 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
  <act:id type="new">4967e55966072460cf3c593be21c23d9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7302</act:code>
  <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7304 Reisekosten Arbeitnehmer</act:name>
  <act:id type="new">309bcefccfe50674ca7e53b910590950</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7304</act:code>
  <act:description>Reisekosten Arbeitnehmer</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7306 Km-Geld-Erstattung</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7306</act:code>
  <act:description>Km-Geld-Erstattung</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7308 Sonstiger Reisekostenersatz</act:name>
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  <act:type>EXPENSE</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7308</act:code>
  <act:description>Sonstiger Reisekostenersatz</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7310 Kostenerstattung an Gastmannschaften</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7310</act:code>
  <act:description>Kostenerstattung an Gastmannschaften</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7312 Sonstige Vergütungen</act:name>
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  <act:type>EXPENSE</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7312</act:code>
  <act:description>Sonstige Vergütungen</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7314 Aufwand für andere Vorteile</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7314</act:code>
  <act:description>Aufwand für andere Vorteile</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7316 Gezahlte Preisgelder an bezahlte Sportler</act:name>
  <act:id type="new">c20390d7d6dce47cfa02c832f2c8e166</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7316</act:code>
  <act:description>Gezahlte Preisgelder an bezahlte Sportler</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7318 Aufwandsersatz</act:name>
  <act:id type="new">64381798e32960358b6c39055c0384a6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7318</act:code>
  <act:description>Aufwandsersatz</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7320 Anteilige Aufwandspauschale Teilbereich 7001</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7320</act:code>
  <act:description>Anteilige Aufwandspauschale Teilbereich 7001</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7350 Sonstige veranstaltungsabhängige Kosten</act:name>
  <act:id type="new">5569a7ddcf5bbddb475f9a6a331faaeb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7350</act:code>
  <act:description>Sonstige veranstaltungsabhängige Kosten</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7352 Reisekostenerstattung an Nichtaktive</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7352</act:code>
  <act:description>Reisekostenerstattung an Nichtaktive</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7354 Transportkosten</act:name>
  <act:id type="new">ac4bcb6ec5829283748308bb9f4e598a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7354</act:code>
  <act:description>Transportkosten</act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7356 Abgaben</act:name>
  <act:id type="new">28450900255554e16c04362ebdef2bf6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7356</act:code>
  <act:description>Abgaben</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7358 Sonstige Kosten</act:name>
  <act:id type="new">7c42e6e795a70d9892d14858695630b0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7358</act:code>
  <act:description>Sonstige Kosten</act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7380 Kosten der Sportanlagen</act:name>
  <act:id type="new">c28cca5e909e0dadfd92c4e26dc1788a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7380</act:code>
  <act:description>Kosten der Sportanlagen</act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7382 Personalkosten</act:name>
  <act:id type="new">5a25ee506a588037a8f42d33b71b5079</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7382</act:code>
  <act:description>Personalkosten</act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7384 Miete, Pacht</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7384</act:code>
  <act:description>Miete, Pacht</act:description>
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<gnc:account version="2.0.0">
  <act:name>7385 Strom</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7385</act:code>
  <act:description>Strom</act:description>
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<gnc:account version="2.0.0">
  <act:name>7386 Wasser</act:name>
  <act:id type="new">cb0c758bd98c2497f0397ddd91646d01</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7386</act:code>
  <act:description>Wasser</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7387 Gas, Heizung</act:name>
  <act:id type="new">e97bfe43b14fc7e4d23e46cf4d726e64</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7387</act:code>
  <act:description>Gas, Heizung</act:description>
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<gnc:account version="2.0.0">
  <act:name>7388 Reparaturen</act:name>
  <act:id type="new">285faa06a650d2c213f13d522aea5902</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7388</act:code>
  <act:description>Reparaturen</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7400 Allgemeine Kosten des Sportbetriebs</act:name>
  <act:id type="new">c83b7659fb583709653202604c55275a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7400</act:code>
  <act:description>Allgemeine Kosten des Sportbetriebs</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7402 Anteilige Personalkosten</act:name>
  <act:id type="new">289c413699ec4033237aa3036b175b29</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7402</act:code>
  <act:description>Anteilige Personalkosten</act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7404 Verwaltungskosten</act:name>
  <act:id type="new">601d141b36f6b54f300d1738901e063c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7404</act:code>
  <act:description>Verwaltungskosten</act:description>
  <act:parent type="guid">e7260990015599ba55ad563fdb47e6f2</act:parent>
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<gnc:account version="2.0.0">
  <act:name>7406 Reisekostenerstattung</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7406</act:code>
  <act:description>Reisekostenerstattung</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7408 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
  <act:id type="new">cc9f8d80c20f154bb11f619d0c4df915</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7408</act:code>
  <act:description>Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7410 Reisekosten Arbeitnehmer</act:name>
  <act:id type="new">2772a1057a45becab8c49ead2521283e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7410</act:code>
  <act:description>Reisekosten Arbeitnehmer</act:description>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7412 Km-Geld-Erstattung</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7412</act:code>
  <act:description>Km-Geld-Erstattung</act:description>
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  <act:name>7414 Versicherungen</act:name>
  <act:id type="new">8b65c1f093511b28e2d94d8f5ca13217</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7414</act:code>
  <act:description>Versicherungen</act:description>
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<gnc:account version="2.0.0">
  <act:name>7416 Sportkleidung</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:id type="new">250abbfd082e4fd1ef78712a62317646</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7806</act:code>
  <act:description>Einnahmen Lautsprecherwerbung 19 % USt </act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7810 Einnahmen aus übertragenen Werberechten </act:name>
  <act:id type="new">2760b285b1505b65aee5ea95bee616a2</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7810</act:code>
  <act:description>Einnahmen aus übertragenen Werberechten </act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7811 Einnahmen Trikotwerberechte 19 % USt </act:name>
  <act:id type="new">e7c3fc7a02421f52829189a50bc759fb</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7811</act:code>
  <act:description>Einnahmen Trikotwerberechte 19 % USt </act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7812 Einnahmen Sportgeräte-Werberechte 19 % USt</act:name>
  <act:id type="new">da2dcd20af254ab3f28aab47b61a15e4</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7812</act:code>
  <act:description>Einnahmen Sportgeräte-Werberechte 19 % USt</act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7813 Sonst. Einnahmen aus Werberechten</act:name>
  <act:id type="new">42601e4621ab27f23b8494ed033477fa</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7813</act:code>
  <act:description>Sonst. Einnahmen aus Werberechten</act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7820 Einnahmen Inserate/Werbeanzeigen</act:name>
  <act:id type="new">5c7f70095a56c4785bc8ade93a47f7e2</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7820</act:code>
  <act:description>Einnahmen Inserate/Werbeanzeigen</act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7821 Einnahmen Verkauf Embleme/Abzeichen </act:name>
  <act:id type="new">592d83ec4c18793db6c95106220ced62</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7821</act:code>
  <act:description>Einnahmen Verkauf Embleme/Abzeichen </act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7830 Kurzfristige Vermietung von Sportstätten an Nichtmitglieder </act:name>
  <act:id type="new">4e16ac99fe0d579576976fadbdd15377</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7830</act:code>
  <act:description>Kurzfristige Vermietung von Sportstätten an Nichtmitglieder </act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7831 Kurzfristige Vermietung an Nichtmitglieder </act:name>
  <act:id type="new">f6a4935075de62b07a79e00cd702ef85</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7831</act:code>
  <act:description>Kurzfristige Vermietung an Nichtmitglieder </act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7832 Stundenweise Vermietung von Spielfeldern 19 % USt </act:name>
  <act:id type="new">1d5230842f13b226676c6b88ce1581c5</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7832</act:code>
  <act:description>Stundenweise Vermietung von Spielfeldern 19 % USt </act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7833 Stundenweise Vermietung von Tennisplätzen 19 % USt </act:name>
  <act:id type="new">4eaa0a744d3bd2e8882548ecef8c9fbc</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7833</act:code>
  <act:description>Stundenweise Vermietung von Tennisplätzen 19 % USt </act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7834 Stundenweise Vermietung von Schwimmhallen 19 % USt </act:name>
  <act:id type="new">ff7d51d1b45252c5d477e4d18cf26a16</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7834</act:code>
  <act:description>Stundenweise Vermietung von Schwimmhallen 19 % USt </act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7835 Stundenweise Vermietung von Kegelbahnen 19 % USt </act:name>
  <act:id type="new">7de2d0ba3c61de6b0063e4ba2f038209</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7835</act:code>
  <act:description>Stundenweise Vermietung von Kegelbahnen 19 % USt </act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7836 Stundenweise Vermietung von Geräten 19 % USt </act:name>
  <act:id type="new">3de1383289f51495dedf69cf2439b66e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7836</act:code>
  <act:description>Stundenweise Vermietung von Geräten 19 % USt </act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7837 Einnahmen Greenfee 19 % USt </act:name>
  <act:id type="new">a9057a99163042b0b33d0b0ec079a794</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7837</act:code>
  <act:description>Einnahmen Greenfee 19 % USt </act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7840 Sonstige Einnahmen Teilbereich 7800</act:name>
  <act:id type="new">e59d3eefade6958df12b4220c7267844</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7840</act:code>
  <act:description>Sonstige Einnahmen Teilbereich 7800</act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7841 Verkaufserlöse Anlagevermögen Teilbereich 7800 19 % USt</act:name>
  <act:id type="new">6bcb79a3082748c8a1740e047a99c23f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7841</act:code>
  <act:description>Verkaufserlöse Anlagevermögen Teilbereich 7800 19 % USt</act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7842 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
  <act:id type="new">7103e4d9a2a2abe7feb81bcd5307adb3</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7842</act:code>
  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
  <act:parent type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2 AUSGABEN/AUFWENDUNGEN </act:name>
  <act:id type="new">a170f91b5315e08cbab263c1ebe1257c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> AUSGABEN/AUFWENDUNGEN </act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5ab7dec60ddf50e15b89a68ed22b7787</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7850 Unmittelbare Ausgaben zur Werbung </act:name>
  <act:id type="new">1cf39bc5f5bffe43727cf249917899ce</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7850</act:code>
  <act:description>Unmittelbare Ausgaben zur Werbung </act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7851 Werbekosten-Pauschbetrag 85 % (Gegenkonto zu 3795) </act:name>
  <act:id type="new">82d66eae10566d91df6702d4b1410914</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7851</act:code>
  <act:description>Werbekosten-Pauschbetrag 85 % (Gegenkonto zu 3795) </act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7852 Tatsächliche Kosten Werbung </act:name>
  <act:id type="new">12853c67c880dab95c40b5a55e1bb01c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7852</act:code>
  <act:description>Tatsächliche Kosten Werbung </act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7854 Anteilige Druckkosten </act:name>
  <act:id type="new">86f105b506f4bf8b21e6b04a57009835</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7854</act:code>
  <act:description>Anteilige Druckkosten </act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7855 Anteilige Versandkosten </act:name>
  <act:id type="new">709fe0e492a031409243025f0da91435</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7855</act:code>
  <act:description>Anteilige Versandkosten </act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7856 Werbemittlungskosten </act:name>
  <act:id type="new">7192cace558f97f56438933e6464e38b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7856</act:code>
  <act:description>Werbemittlungskosten </act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7858 Ertrag aus Storno tatsächliche Werbekosten (Gegenkonto zu 3795) </act:name>
  <act:id type="new">8bff099a451c717372a816105aeed19e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7858</act:code>
  <act:description>Ertrag aus Storno tatsächliche Werbekosten (Gegenkonto zu 3795) </act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7860 Unmittelbare Ausgaben zur Sportstättenvermietung </act:name>
  <act:id type="new">136f3d554d5d564c4faa171bd8d8bb51</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7860</act:code>
  <act:description>Unmittelbare Ausgaben zur Sportstättenvermietung </act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7861 Anteilige Kostenumlage für Sportstätten </act:name>
  <act:id type="new">61ef6bb048756539e74fdc18ce5b0363</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7861</act:code>
  <act:description>Anteilige Kostenumlage für Sportstätten </act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7870 Verschiedene Kosten Teilbereich 7800 </act:name>
  <act:id type="new">b434c404cbf98613c2a20a2aa319cae0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7870</act:code>
  <act:description>Verschiedene Kosten Teilbereich 7800 </act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7871 Verrechnete/aufgeteilte Kosten Teilbereich 7800 </act:name>
  <act:id type="new">d79614d228eeacacbc41b3ce7e6b90f6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7871</act:code>
  <act:description>Verrechnete/aufgeteilte Kosten Teilbereich 7800 </act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7872 Anlagenabgänge Restbuchwerte </act:name>
  <act:id type="new">47dd288fc551a3b4fb97a8c4ce3563d3</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7872</act:code>
  <act:description>Anlagenabgänge Restbuchwerte </act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7873 Steuerberatungskosten</act:name>
  <act:id type="new">90ed67696560210a6791f61a28763732</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7873</act:code>
  <act:description>Steuerberatungskosten</act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7874 Einstellungen in Sonderposten mit Rücklageanteil </act:name>
  <act:id type="new">75d8eb59d3100e607388fa75460bf5d1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7874</act:code>
  <act:description>Einstellungen in Sonderposten mit Rücklageanteil </act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7875 Anteilige Umsatzsteuerzahlungen</act:name>
  <act:id type="new">ae95a2cee0a44a5eee74355da0a6633e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7875</act:code>
  <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7876 Aufzuteilende Vorsteuer</act:name>
  <act:id type="new">01a6184cfc058566e99ef3fee44a1307</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7876</act:code>
  <act:description>Aufzuteilende Vorsteuer</act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7877 Abziehbare Vorsteuer </act:name>
  <act:id type="new">6d6d7138387edea462ec60badaa0257d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7877</act:code>
  <act:description>Abziehbare Vorsteuer </act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7878 Nicht abziehbare Vorsteuer</act:name>
  <act:id type="new">cde78f29eace452d1b2e5ad9c0323308</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7878</act:code>
  <act:description>Nicht abziehbare Vorsteuer</act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7879 Aufzuteilende Posten Teilbereich 7800</act:name>
  <act:id type="new">51d6d4a6b266e8dfb047bd25d08137b7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7879</act:code>
  <act:description>Aufzuteilende Posten Teilbereich 7800</act:description>
  <act:parent type="guid">a170f91b5315e08cbab263c1ebe1257c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8 Erfolgskonten für andere ertragssteuerpflichtige Geschäftsbetriebe</act:name>
  <act:id type="new">a6ad1d7db43b109ab9e5f65233425e21</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string">Betriebseinnahmen und Betriebsausgaben aus anderen nicht steuerbegünstigten wirtschaftlichen Geschäftsbetrieben gemeinnütziger Vereine und nicht gemeinnütziger Vereine (Tätigkeitsbereich 8000)</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">e24772da4864456b196be5a6301c6756</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1 SONSTIGE GESCHÄFTSBETRIEBE</act:name>
  <act:id type="new">5d98b4b983b3bc3c8898e22a61d83fd3</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> SONSTIGE GESCHÄFTSBETRIEBE</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a6ad1d7db43b109ab9e5f65233425e21</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1 SONSTIGE GESCHÄFTSBETRIEBE 1</act:name>
  <act:id type="new">870223afdab52838fef83e1e373c0e8e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> SONSTIGE GESCHÄFTSBETRIEBE 1</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5d98b4b983b3bc3c8898e22a61d83fd3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
  <act:id type="new">d39a2ca747fc414e367e74d91edf5c32</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Erträge</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">870223afdab52838fef83e1e373c0e8e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8000 Einnahmen aus Umsatzerlösen</act:name>
  <act:id type="new">6bd095645887818e6a44fda8ba78b88f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8000</act:code>
  <act:description>Einnahmen aus Umsatzerlösen</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8002 Eintrittsgelder aus geselligen Veranstaltungen</act:name>
  <act:id type="new">6ee2f4fef9089589dffbd4cb1880d038</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8002</act:code>
  <act:description>Eintrittsgelder aus geselligen Veranstaltungen</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8004 Erlöse aus Handelswaren</act:name>
  <act:id type="new">d00955a2d99dec8b4ad1e0fbdd016ad9</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8004</act:code>
  <act:description>Erlöse aus Handelswaren</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8006 Erlöse aus Leistungen</act:name>
  <act:id type="new">036439138749fe67ca638172d8ecb017</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8006</act:code>
  <act:description>Erlöse aus Leistungen</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8008 Erlöse aus Leihgebühren</act:name>
  <act:id type="new">e6a6b1efe05f3174fcb785c01b185fac</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8008</act:code>
  <act:description>Erlöse aus Leihgebühren</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8010 Erlöse aus Geldspielautomaten</act:name>
  <act:id type="new">fc3986efd2b8bd57aae9b2aa8ae8be0d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8010</act:code>
  <act:description>Erlöse aus Geldspielautomaten</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8012 Einnahmen aus Werbung Reklameflächen</act:name>
  <act:id type="new">a435e92e0024eba814b4f8374e234274</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8012</act:code>
  <act:description>Einnahmen aus Werbung Reklameflächen</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8014 Anzeigengeschäfte (z. B. Vereinszeitschrift, Programme)</act:name>
  <act:id type="new">7f5677042a801d9f288981c204ee4a5f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8014</act:code>
  <act:description>Anzeigengeschäfte (z. B. Vereinszeitschrift, Programme)</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8016 Sonstige Werbeeinnahmen</act:name>
  <act:id type="new">b8485e9d51db4011d7d80c1e0aaf1f28</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8016</act:code>
  <act:description>Sonstige Werbeeinnahmen</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8018 Kurzfristige Benutzungsgebühren von Nichtmitgliedern</act:name>
  <act:id type="new">7a70fc3e248094a0413d6d96b64d8b25</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8018</act:code>
  <act:description>Kurzfristige Benutzungsgebühren von Nichtmitgliedern</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8020 Erlöse umsatzsteuerfrei § 4 Nr. 7 ff UStG</act:name>
  <act:id type="new">f18c2e7969f7aedabb33ab0f8708453a</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8020</act:code>
  <act:description>Erlöse umsatzsteuerfrei § 4 Nr. 7 ff UStG</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8022 Einnahmen aus steuerschädlichen Lotterien und Ausspielungen § 4 Nr. 9b UStG</act:name>
  <act:id type="new">0b2e01e21a6f3bc16b425d3fcb1e4a57</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8022</act:code>
  <act:description>Einnahmen aus steuerschädlichen Lotterien und Ausspielungen § 4 Nr. 9b UStG</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8024 Erlöse umsatzsteuerfrei § 4 Nr. 1-6 UStG</act:name>
  <act:id type="new">f1fa1419acdce799330c6e99130bbdab</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8024</act:code>
  <act:description>Erlöse umsatzsteuerfrei § 4 Nr. 1-6 UStG</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8026 Erlöse 7 % USt.</act:name>
  <act:id type="new">c253ce4c1f6b8197473f069a7d7c0098</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8026</act:code>
  <act:description>Erlöse 7 % USt.</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8028 Erlöse Speisen/Getränke 7 % USt (kein Verzehr an Ort und Stelle)</act:name>
  <act:id type="new">edb7b97ad713cdc016c46a937b6cf2da</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8028</act:code>
  <act:description>Erlöse Speisen/Getränke 7 % USt (kein Verzehr an Ort und Stelle)</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8030 Erlöse 19 % USt</act:name>
  <act:id type="new">0758b6806c6392720373933896248605</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8030</act:code>
  <act:description>Erlöse 19 % USt</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8032 Erlöse 19 % USt Vereinsgaststätte u. ä.</act:name>
  <act:id type="new">8d65313d1c2cec91ccb48afd01ca0e02</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8032</act:code>
  <act:description>Erlöse 19 % USt Vereinsgaststätte u. ä.</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8034 Erlöse Speisen/Getränke außerhalb Gaststätte 19 % USt</act:name>
  <act:id type="new">686d9d78429be8df3a7e3171174db458</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8034</act:code>
  <act:description>Erlöse Speisen/Getränke außerhalb Gaststätte 19 % USt</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8036 Erlöse Festzeltbetrieb 19 % USt</act:name>
  <act:id type="new">6f8311f95e44fadd0a883020d08cadae</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8036</act:code>
  <act:description>Erlöse Festzeltbetrieb 19 % USt</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8038 Getränkeumsatz</act:name>
  <act:id type="new">276f9392e19c20f98067af4c447720db</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8038</act:code>
  <act:description>Getränkeumsatz</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8042 Verrechnungskonto Geldspielautomaten</act:name>
  <act:id type="new">76d0d7d291d9353e627cb48d6521e2c3</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8042</act:code>
  <act:description>Verrechnungskonto Geldspielautomaten</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8044 Provisionserlöse</act:name>
  <act:id type="new">2072c635cf016112a236f9f5b3b7f4ae</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8044</act:code>
  <act:description>Provisionserlöse</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8046 Erlösschmälerungen</act:name>
  <act:id type="new">d302f0045e076cfd3ecbaa7fe6096205</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8046</act:code>
  <act:description>Erlösschmälerungen</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8047 Gewährte Skonti</act:name>
  <act:id type="new">11de81e3e45bc049948ab6c629e34595</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8047</act:code>
  <act:description>Gewährte Skonti</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8048 Nicht steuerbare Umsätze</act:name>
  <act:id type="new">56347004463bd08ec5b12c0653ec4c88</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8048</act:code>
  <act:description>Nicht steuerbare Umsätze</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8050 Umsatzsteuervergütungen</act:name>
  <act:id type="new">6dd18421c20bda388fc7bffd83c5b5fa</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8050</act:code>
  <act:description>Umsatzsteuervergütungen</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8052 Unentgeltliche Wertabgaben</act:name>
  <act:id type="new">a5ba3d899eea40fa42b1436ff39ab3b3</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8052</act:code>
  <act:description>Unentgeltliche Wertabgaben</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8054 Entnahme von Gegenständen § 3/1b/1 UStG (Waren)</act:name>
  <act:id type="new">06414a3d23529733aa9307ee044f8549</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8054</act:code>
  <act:description>Entnahme von Gegenständen § 3/1b/1 UStG (Waren)</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8056 Unentgeltliche Zuwendungen Gegenstände § 3/1b/2, 3 UStG</act:name>
  <act:id type="new">50dbaf32d1df4cda3abc0153c163a378</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8056</act:code>
  <act:description>Unentgeltliche Zuwendungen Gegenstände § 3/1b/2, 3 UStG</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8090 Bestandsveränderung</act:name>
  <act:id type="new">22b3890b2195d6ed507541aaa4e95e77</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8090</act:code>
  <act:description>Bestandsveränderung</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8095 Andere aktivierte Eigenleistungen</act:name>
  <act:id type="new">700d0a14ded36cd26f9b5c212358688e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8095</act:code>
  <act:description>Andere aktivierte Eigenleistungen</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8100 Sonstige betriebliche Erträge</act:name>
  <act:id type="new">61d265b7666616fed651dfc6d17406a5</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8100</act:code>
  <act:description>Sonstige betriebliche Erträge</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8102 Erlöse Verkauf Anlagevermögen Teilbereich 8001</act:name>
  <act:id type="new">e4278e8d90acb20563f103824ac1d01d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8102</act:code>
  <act:description>Erlöse Verkauf Anlagevermögen Teilbereich 8001</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8104 Verwendung von Gegenständen § 3/9a/1 UStG</act:name>
  <act:id type="new">022605036cb0512e0fe8a9c3990dca63</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8104</act:code>
  <act:description>Verwendung von Gegenständen § 3/9a/1 UStG</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8106 Unentgeltliche Leistungserbringung § 3/9a/1 UStG</act:name>
  <act:id type="new">afe0f992f1c843f3dea4ef0b2d0ee5c6</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8106</act:code>
  <act:description>Unentgeltliche Leistungserbringung § 3/9a/1 UStG</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8108 Erlöse Abfallverwertung</act:name>
  <act:id type="new">234e13e60ab2882c47a210169fd4ef3c</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8108</act:code>
  <act:description>Erlöse Abfallverwertung</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8110 Erlöse Leergut</act:name>
  <act:id type="new">bdb8bab621d965544dbc0b5db9026051</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8110</act:code>
  <act:description>Erlöse Leergut</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8112 Anteilige/verrechnete Einnahmen</act:name>
  <act:id type="new">da9bac5600424cd52222c1fe8eb6191f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8112</act:code>
  <act:description>Anteilige/verrechnete Einnahmen</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8114 Erhaltene Zinsen auf Betriebssteuern</act:name>
  <act:id type="new">fa50fd772553b81932f129b2ed759a6b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8114</act:code>
  <act:description>Erhaltene Zinsen auf Betriebssteuern</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8130 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
  <act:id type="new">adaf4d782945cbd4bc9786817d06f707</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8130</act:code>
  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8140 Zuschreibungen</act:name>
  <act:id type="new">aa92c41c7b58d6e7a8d2e23eb880e0ce</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8140</act:code>
  <act:description>Zuschreibungen</act:description>
  <act:parent type="guid">d39a2ca747fc414e367e74d91edf5c32</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
  <act:id type="new">d6029cde54362864828832086d5e6d00</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">870223afdab52838fef83e1e373c0e8e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1 Materialaufwand</act:name>
  <act:id type="new">a1e6b215e9025550ac9cfa4968a59942</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> AUSGABEN/AUFWENDUNGEN</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d6029cde54362864828832086d5e6d00</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8150 Wareneinkauf</act:name>
  <act:id type="new">894851760d35b4be9558ff6d059757e8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8150</act:code>
  <act:description>Wareneinkauf</act:description>
  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8152 Wareneingang 7 % VSt</act:name>
  <act:id type="new">8095cf20d0fb634e745cfcc5ccace965</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8152</act:code>
  <act:description>Wareneingang 7 % VSt</act:description>
  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8154 Wareneingang 19 % VSt</act:name>
  <act:id type="new">a7e7c44901143e2af733f23ab53ea93c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8154</act:code>
  <act:description>Wareneingang 19 % VSt</act:description>
  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8156 Handelswaren</act:name>
  <act:id type="new">8c9e2aa55bc01c7aeb95f1f463ac9091</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8156</act:code>
  <act:description>Handelswaren</act:description>
  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8158 Tatsächliche Kosten Altpapiersammlungen</act:name>
  <act:id type="new">1fc175c5e374cfb0c3c74fb86c15a6b2</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8158</act:code>
  <act:description>Tatsächliche Kosten Altpapiersammlungen</act:description>
  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8160 Tatsächliche Kosten Altmaterialsammlungen</act:name>
  <act:id type="new">71085041a1120f9fd534182da4381bb6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8160</act:code>
  <act:description>Tatsächliche Kosten Altmaterialsammlungen</act:description>
  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8162 Ausgabenpauschale 95 % Altpapier (Gegenkonto 3895)</act:name>
  <act:id type="new">e2875d7475a678e042f7657f073ef552</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8162</act:code>
  <act:description>Ausgabenpauschale 95 % Altpapier (Gegenkonto 3895)</act:description>
  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8164 Ausgabenpauschale 80 % Altmaterial (Gegenkonto 3895)</act:name>
  <act:id type="new">d116779a35f54e38180543728281db22</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8164</act:code>
  <act:description>Ausgabenpauschale 80 % Altmaterial (Gegenkonto 3895)</act:description>
  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8166 Ertrag aus Stornokosten Altpapier/Altmaterial</act:name>
  <act:id type="new">76f758612b699b905d47318bdf6915cf</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8166</act:code>
  <act:description>Ertrag aus Stornokosten Altpapier/Altmaterial</act:description>
  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8168 Rohstoffe</act:name>
  <act:id type="new">1e1a11be550650ca0675749e41fa080e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8168</act:code>
  <act:description>Rohstoffe</act:description>
  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8170 Hilfs- und Betriebsstoffe</act:name>
  <act:id type="new">68c70ac08991f031c467c20ca930b318</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8170</act:code>
  <act:description>Hilfs- und Betriebsstoffe</act:description>
  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8172 Bezugs- und Nebenkosten</act:name>
  <act:id type="new">eb67be6404931f4d18cd1abf74cc53aa</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8172</act:code>
  <act:description>Bezugs- und Nebenkosten</act:description>
  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8174 Erhaltene Skonti</act:name>
  <act:id type="new">5c9778d11e4c5115678f656091e685b7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8174</act:code>
  <act:description>Erhaltene Skonti</act:description>
  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8200 Fremdleistungen</act:name>
  <act:id type="new">bff602b96dd9d6cc1d73ecfebe4ef9d7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8200</act:code>
  <act:description>Fremdleistungen</act:description>
  <act:parent type="guid">a1e6b215e9025550ac9cfa4968a59942</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3 Abschreibungen</act:name>
  <act:id type="new">712838c0bbd2c0b8b6288615e2493a75</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description> Personalaufwand</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8240 Abschreibungen Anlagevermögen</act:name>
  <act:id type="new">f979b911faf1c70493e42dfcbce87a3b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8240</act:code>
  <act:description>Abschreibungen Anlagevermögen</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8242 Abschreibungen GWG</act:name>
  <act:id type="new">506db88ceb20a827a1b53f486945af09</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8242</act:code>
  <act:description>Abschreibungen GWG</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8243 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
  <act:id type="new">8a891f0b7c6ac51fdc3c26d4d7efac6a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8243</act:code>
  <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8246 Kalkulatorische Abschreibungen</act:name>
  <act:id type="new">b6291033d4760ead771c9865b4d241ba</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8246</act:code>
  <act:description>Kalkulatorische Abschreibungen</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8270 Abschreibungen auf Umlaufvermögen, unüblich hoch</act:name>
  <act:id type="new">be01438d09f19d64f3596861cced4169</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8270</act:code>
  <act:description>Abschreibungen auf Umlaufvermögen, unüblich hoch</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8300 Anteilige Raumkosten</act:name>
  <act:id type="new">7bf7250c67a365ff25966d8c3e7bd02b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8300</act:code>
  <act:description>Anteilige Raumkosten</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8302 Miete, Pacht</act:name>
  <act:id type="new">312a41c9d040e2d383ef8bb22bde8f19</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8302</act:code>
  <act:description>Miete, Pacht</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8303 Strom</act:name>
  <act:id type="new">b89c53406b01776b8c288da11172b4e0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8303</act:code>
  <act:description>Strom</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8304 Wasser</act:name>
  <act:id type="new">0b69a9f2e29e59b29184d153159bcda3</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8304</act:code>
  <act:description>Wasser</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8305 Gas, Heizung</act:name>
  <act:id type="new">069b317c54b8df598172092b3441b569</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8305</act:code>
  <act:description>Gas, Heizung</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8306 Reinigungskosten</act:name>
  <act:id type="new">1cf27aa6329f1ab00aac6ce61b936b3f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8306</act:code>
  <act:description>Reinigungskosten</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8308 Verwaltungskosten</act:name>
  <act:id type="new">bda4dcecb2a6b6fd110ec22a5529d923</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8308</act:code>
  <act:description>Verwaltungskosten</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8310 Büromaterial</act:name>
  <act:id type="new">cda1b5aa38434c86705f095fb890b043</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8310</act:code>
  <act:description>Büromaterial</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8312 Porto</act:name>
  <act:id type="new">50bf3c1fc0e605f5885360ba21046ee9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8312</act:code>
  <act:description>Porto</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8313 Telefon</act:name>
  <act:id type="new">93e894b0f24007235d34582f1a9a81c6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8313</act:code>
  <act:description>Telefon</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8314 Zinsen, Bankspesen</act:name>
  <act:id type="new">3ff3e79c0f0e50210c2823a716edf846</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8314</act:code>
  <act:description>Zinsen, Bankspesen</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8316 Gewerbesteuer</act:name>
  <act:id type="new">d14d8dcb9badca7a259f0ed3d6085706</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8316</act:code>
  <act:description>Gewerbesteuer</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8318 Versicherungen, Beiträge</act:name>
  <act:id type="new">6ed4099f7233f49874295f4acee579aa</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8318</act:code>
  <act:description>Versicherungen, Beiträge</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8320 Sonstige Abgaben</act:name>
  <act:id type="new">5594dad6e2e653352b93a5d6ca6e5f7c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8320</act:code>
  <act:description>Sonstige Abgaben</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8322 Fahrzeugkosten</act:name>
  <act:id type="new">3df93f956f92e3e229dd0f00e5c3e27f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8322</act:code>
  <act:description>Fahrzeugkosten</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8324 Pkw-Kosten</act:name>
  <act:id type="new">f476327fd956310cae8dae7b44db3498</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8324</act:code>
  <act:description>Pkw-Kosten</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8326 Garagenmieten</act:name>
  <act:id type="new">3ed27ac5d32a248694a139460d2fab96</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8326</act:code>
  <act:description>Garagenmieten</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8327 Mietleasing Kfz</act:name>
  <act:id type="new">968c88ec87b0685a122e6217a77c599c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8327</act:code>
  <act:description>Mietleasing Kfz</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8328 Fremdfahrzeuge</act:name>
  <act:id type="new">88f0e3654a1f3faedd75c7a0dbe30568</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8328</act:code>
  <act:description>Fremdfahrzeuge</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8330 Werbe- und Reisekosten</act:name>
  <act:id type="new">439b6a037c1ea0030c153e31a9480ae2</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8330</act:code>
  <act:description>Werbe- und Reisekosten</act:description>
  <act:parent type="guid">712838c0bbd2c0b8b6288615e2493a75</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8332 Geschenke abzugsfähig</act:name>
  <act:id type="new">44b14561817cfece6351937cdf363811</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8332</act:code>
  <act:description>Geschenke abzugsfähig</act:description>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>8374 Steuerberatungskosten</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>8378 Anteilige Umsatzsteuerzahlungen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
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  <act:name>8380 Aufzuteilende Vorsteuer</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>8384 Nicht abziehbare Vorsteuer</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>8400</act:code>
  <act:description>Erträge aus Beteiligungen</act:description>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>8420 Sonstige Zinsen und ähnliche Erträge</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>8232 Abgeführte Lohnsteuer</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:name>8595 Andere aktivierte Eigenleistungen</act:name>
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  <act:type>INCOME</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8600</act:code>
  <act:description>Sonstige betriebliche Erträge</act:description>
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  <act:name>8622 Verkaufserlöse Anlagevermögen</act:name>
  <act:id type="new">f86105bab53f0bc33261159f96f32318</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8622</act:code>
  <act:description>Verkaufserlöse Anlagevermögen</act:description>
  <act:parent type="guid">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
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<gnc:account version="2.0.0">
  <act:name>8630 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
  <act:id type="new">83f33419c44d83fa027a0c92b507a71c</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8630</act:code>
  <act:description>Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:description>
  <act:parent type="guid">7b2cc3c39e45ba427c8851dcea1508cb</act:parent>
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  <act:name>8640 Zuschreibungen</act:name>
  <act:id type="new">3ada47da6282510878a43330deb0e5af</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8640</act:code>
  <act:description>Zuschreibungen</act:description>
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<gnc:account version="2.0.0">
  <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
  <act:id type="new">4011ec1052da72330134e547cbb83190</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description> AUSGABEN/AUFWENDUNGEN</act:description>
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      <slot:key>placeholder</slot:key>
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  <act:name>8650 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren</act:name>
  <act:id type="new">57fea452738e5da7100f427f49e88a43</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8650</act:code>
  <act:description>Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
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<gnc:account version="2.0.0">
  <act:name>8700 Aufwendungen für bezogene Leistungen</act:name>
  <act:id type="new">defa7b450def35597c7d2ad313aa9835</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8700</act:code>
  <act:description>Aufwendungen für bezogene Leistungen</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
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  <act:name>8710 Löhne und Gehälter</act:name>
  <act:id type="new">aa7321983cd011b72415790dd9b6c829</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8710</act:code>
  <act:description>Löhne und Gehälter</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
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  <act:name>8720 Sozialversicherungsbeiträge</act:name>
  <act:id type="new">571bc29e84472966b6cfa4b17d2cf7b8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8720</act:code>
  <act:description>Sozialversicherungsbeiträge</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
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  <act:name>8735 Abgaben für Altersversorgung</act:name>
  <act:id type="new">c0cc2f1a85e9e208c8bd15314d406877</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8735</act:code>
  <act:description>Abgaben für Altersversorgung</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
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  <act:name>8740 Abschreibungen Anlagevermögen</act:name>
  <act:id type="new">145ecad1194688782e87b0353a2e4609</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8740</act:code>
  <act:description>Abschreibungen Anlagevermögen</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8745 Abschreibungen GWG</act:name>
  <act:id type="new">d03311cdbd8bd0c68210c35e0fc54247</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8745</act:code>
  <act:description>Abschreibungen GWG</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8746 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
  <act:id type="new">4c67f06238c5698268f4d1b9e24cfc17</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8746</act:code>
  <act:description>Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8770 Abschreibungen auf Umlaufvermögen, unüblich hoch</act:name>
  <act:id type="new">aa51fce7977d971badb45d362448acc2</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8770</act:code>
  <act:description>Abschreibungen auf Umlaufvermögen, unüblich hoch</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8800 Sonstige betriebliche Aufwendungen</act:name>
  <act:id type="new">5991543e40ff55031b0446d1d9cb5231</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8800</act:code>
  <act:description>Sonstige betriebliche Aufwendungen</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8830 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
  <act:id type="new">21c990d5d381326cb0142930db030345</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8830</act:code>
  <act:description>Einstellungen in Sonderposten mit Rücklageanteil</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8833 Anlagenabgänge Restbuchwerte</act:name>
  <act:id type="new">c05dd061bb9a92ff5e7dcec36ec90f7a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8833</act:code>
  <act:description>Anlagenabgänge Restbuchwerte</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8834 Steuerberatungskosten</act:name>
  <act:id type="new">c309f874704e141d4b768703c22dab90</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8834</act:code>
  <act:description>Steuerberatungskosten</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8838 Anteilige Umsatzsteuerzahlungen</act:name>
  <act:id type="new">69e2d470ebbbc8798c1c0a5e5ae17d32</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8838</act:code>
  <act:description>Anteilige Umsatzsteuerzahlungen</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8840 Aufzuteilende Vorsteuer</act:name>
  <act:id type="new">3d3143026ebc76de72c771503686a837</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8840</act:code>
  <act:description>Aufzuteilende Vorsteuer</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
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  <act:name>8842 Abziehbare Vorsteuer</act:name>
  <act:id type="new">a6f0a39616455b4133036d76e61aa785</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8842</act:code>
  <act:description>Abziehbare Vorsteuer</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
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  <act:name>8844 Nicht abziehbare Vorsteuer</act:name>
  <act:id type="new">3181072f35ffb6f7fb4d1351772b196f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8844</act:code>
  <act:description>Nicht abziehbare Vorsteuer</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
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  <act:name>8850 Erträge aus Beteiligungen</act:name>
  <act:id type="new">581f232c61226a805719615be4ab36a5</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8850</act:code>
  <act:description>Erträge aus Beteiligungen</act:description>
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  <act:name>8860 Erträge aus anderen Wertpapieren</act:name>
  <act:id type="new">575aef0d052f341f14d0a60baf98f5bf</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8860</act:code>
  <act:description>Erträge aus anderen Wertpapieren</act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
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  <act:name>8870 Sonstige Zinsen und ähnliche Erträge </act:name>
  <act:id type="new">d6d5c656e280914f4b4c28625dc7b479</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8870</act:code>
  <act:description>Sonstige Zinsen und ähnliche Erträge </act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8880 Abschreibungen auf Finanzanlagen </act:name>
  <act:id type="new">e56d92498accb6e33914b489b5ed61f3</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8880</act:code>
  <act:description>Abschreibungen auf Finanzanlagen </act:description>
  <act:parent type="guid">4011ec1052da72330134e547cbb83190</act:parent>
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  <act:name>8890 Zinsen und ähnliche Aufwendungen </act:name>
  <act:id type="new">767f9dd3b21c34dbcc5085444098189b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8890</act:code>
  <act:description>Zinsen und ähnliche Aufwendungen </act:description>
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  <act:name>8900 Außerordentliche Erträge </act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8900</act:code>
  <act:description>Außerordentliche Erträge </act:description>
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  <act:name>8910 Außerordentliche Aufwendungen </act:name>
  <act:id type="new">53903c93bf24e6daeb1f628901b46794</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8910</act:code>
  <act:description>Außerordentliche Aufwendungen </act:description>
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  <act:name>8930 Sonstige Steuern</act:name>
  <act:id type="new">bfbaee12346273a9a36bead324c34d5a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8930</act:code>
  <act:description>Sonstige Steuern</act:description>
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  <act:name>3 ERTRAGSSTEUERPFLICHTIG GEWORDENE ZWECKBETRIEBE </act:name>
  <act:id type="new">8268da381a30e25c7c483162066858d4</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description> GEWORDENE ZWECKBETRIEBE </act:description>
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  <act:name>8980 Umgebuchte Einnahmen bisheriger Zweckbetriebe</act:name>
  <act:id type="new">b972a28a4cb42e1f1d840c1d8b762a12</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8980</act:code>
  <act:description>Umgebuchte Einnahmen bisheriger Zweckbetriebe</act:description>
  <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
</gnc:account>
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  <act:name>8985 Erlöse 19 % USt </act:name>
  <act:id type="new">c1f3c71884280993c94ce2a62a974d81</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8985</act:code>
  <act:description>Erlöse 19 % USt </act:description>
  <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8986 Aufwand aus Storno Erlöse 7 % USt </act:name>
  <act:id type="new">2aa91657c22060f77177382a48e7922f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8986</act:code>
  <act:description>Aufwand aus Storno Erlöse 7 % USt </act:description>
  <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8987 Gegenkonto zu 8985/8986 </act:name>
  <act:id type="new">cb6153193c5da47a31e6352dc9a2c2b9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8987</act:code>
  <act:description>Gegenkonto zu 8985/8986 </act:description>
  <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8990 Umgebuchte Ausgaben bisheriger Zweckbetriebe </act:name>
  <act:id type="new">8e2bc9c3820024b25b2897a880c30350</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8990</act:code>
  <act:description>Umgebuchte Ausgaben bisheriger Zweckbetriebe </act:description>
  <act:parent type="guid">8268da381a30e25c7c483162066858d4</act:parent>
</gnc:account>
</gnc-v2>

<!-- Local variables: -->
<!-- mode: xml        -->
<!-- End:             -->
